Second Interim Financial Report

LOS ANGELES UNIFIED SCHOOL DISTRICT

2019-20 Second Interim Financial Report

March 10, 2020

Board of Education Report

No. 238-19/20

For 03/10/20 Board Meeting

2

The 2019-20 estimated ending balance and the multi-year changes in expenditures and

revenues resulted in a $0.4 million above the required 1% reserve at the end of 2021-22.

The changes in multi-year projections from First Interim to Second Interim are mostly due to

decreases in Local Control Funding Formula (LCFF) and Special Education revenues based

upon the Governor’s January Proposed Budget. Changes in expenditures are mostly

attributable to lower Health & Welfare Fund contributions. (See Appendix II for details of

changes in 2020-21 and 2021-22 Unrestricted General Fund)

Ending Balance Reserves

The District’s unassigned ending balance reserves are positive from 2019-20 to 2021-22. The

Second Interim reflects the Governor’s January Proposed Budget including a decrease in Cost-of-

Living-Adjustment (COLA). The financial updates from the Governor’s May Revision Budget shall

be reflected in the 2020-21 Final Budget adopted in June 2020.

Appendix III details the breakdown of the District’s assigned ending balances.

11.26%10.93%

2.03%

11.02%

10.18%

1.01%0.00%

2.00%

4.00%

6.00%

8.00%

10.00%

12.00%

14.00%

2019-20 2020-21 2021-22

Decreasing Trends in General Fund UnassignedEnding Balance Reserves & Percentages from 2019-20 to 2021-22

amounts in millions

First Interim Second Interim

$772.3 $774.4

$80.5

758.0

$715.2

$0.4


No. 238-19/20


3

If you have any questions, please contact me at (213) 241-7888.

c: Megan K. Reilly, Deputy Superintendent, Business Services and Operations

David Holmquist, General Counsel

Pedro Salcido, Chief of Staff

Darnise Williams, Senior Director

Patricia Chambers, Executive Coordinator

Jefferson Crain, Executive Officer of the Board of Education

Luis Buendia, Controller

Tony Atienza, Director of Budget Services and Financial Planning


No. 238-19/20


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APPENDIX I – VARIANCES FROM FIRST INTERIM TO SECOND INTERIM

Unrestricted Restricted

Second First Variance Second First Variance

Interim Interim 2P vs. 1P Interim Interim 2P vs. 1P

LCFF Sources 5,611.0$ 5,624.6$ (13.6)$ -$ -$ -$

Federal Revenues 8.3$ 8.3$ -$ 652.3$ 667.7$ (15.4)$

Other State Revenues 169.0$ 169.2$ (0.2)$ 805.7$ 790.0$ 15.7$

Other Local Revenues 142.6$ 135.1$ 7.5$ 16.0$ 15.7$ 0.3$

Total Revenues 5,930.9$ 5,937.2$ (6.3)$ 1,474.0$ 1,473.4$ 0.6$

Table 1

Summary of 2019-20 General Fund Revenues

(in millions)

Revenues

General Fund – Unrestricted revenue projections are lower than First Interim by a net

amount of $6.3 million. This variance is mainly the result of a decrease in Local Control

Funding Formula (LCFF) revenues of $13.6 million primarily due to the following:

o Decrease in the unduplicated count percentage rate from 85.49% at First Interim

to 85.38% at Second Interim ($3.6 million).

o Technical/cost neutral accounting adjustment for prior year LCFF ($7.9 million).

Other Local Revenues increase is primarily attributable to interest revenue of $4.0

million due to higher average daily cash balance and $1.4 million pension plan

contribution refund from California State Teacher’s Retirement System.

General Fund – Restricted revenues are higher than the First Interim by a net amount of

$0.6 million. Federal revenues are comprised primarily of categorical grants, which

recognize revenue only after expenditures have been incurred.

The increase in Other State Revenue is primarily due to the increase in Special Ed AB602

revenue resulting from a higher base proration factor than initially projected

($9.4 million). In addition, the District projected additional state match revenue in

relation to the Classified School Employee Summer Assistance Program ($1.2 million).

The District also receives additional funding for its After-School programs ($2.5 million),

and new monies to administer the K-12 Strong Workforce Program ($1.0 Million).


No. 238-19/20


5




Certificated Salaries 2,234.4$ 2,241.7$ (7.3)$ 767.1$ 772.0$ (4.9)$

Classified Salaries 633.4$ 636.2$ (2.8)$ 423.7$ 421.5$ 2.2$

Employee Benefits 1,295.0$ 1,293.5$ 1.5$ 811.1$ 831.4$ (20.3)$

Books & Supplies 297.9$ 244.1$ 53.8$ 111.7$ 108.7$ 3.0$

Services & Operating Expenses 461.4$ 458.7$ 2.7$ 435.4$ 485.8$ (50.4)$

Capital Outlay 8.4$ 22.4$ (14.0)$ 77.8$ 8.0$ 69.8$

Other Outgo 8.1$ 8.1$ -$ -$ -$ -$

Total Expenditures 4,938.6$ 4,904.7$ 33.9$ 2,626.8$ 2,627.4$ (0.6)$

Table 2

Summary of 2019-20 General Fund Expenditures

(in millions)

Expenditures

General Fund - Unrestricted expenditures at Second Interim are higher by a net amount

of $33.9 million in comparison to First Interim. The variance is mainly attributable to

the following that directly impacts the unassigned/undesignated ending balance:

o Increase in projection for textbook expenditures resulting from the recent plan

to adopt new math curriculum for students ($26.1 million).

o Increase in expenditure for displaced teachers ($3.1 million).

o Increase in liability insurance premiums and settlement costs ($4.3 million)

o Other increases and decreases in the account are mainly due to carryover

accounts such as General Fund School Program and school site programs. The

net unspent portion of these accounts is placed in assigned balances to pay for

future year’s expenditures.

General Fund – Restricted expenditures at Second Interim are projected to be lower

than First Interim by $0.6 million, which is primarily attributable to the decrease in

benefit cost allocation share for Health and Welfare and less spending on carryover

accounts for which expenditures will be recognized when incurred.


No. 238-19/20


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Indirect Cost 102.0$ 104.1$ (2.1)$ (76.5)$ (78.3)$ 1.8$

Transfers In 20.3$ 20.1$ 0.2$ 0.5$ -$ 0.5$

Other Sources 0.2$ -$ 0.2$ -$ -$ -$

122.5$ 124.2$ (1.7)$ (76.0)$ (78.3)$ 2.3$

Transfer Out (51.3)$ (56.5)$ 5.2$ 2.9$ -$ 2.9$

Contribution (1,166.3)$ (1,176.6)$ 10.3$ 1,166.3$ 1,176.6$ (10.3)$

(1,217.6)$ (1,233.1)$ 15.5$ 1,169.2$ 1,176.6$ (7.4)$

Net (1,095.10)$ (1,108.90)$ 13.80$ 1,093.20$ 1,098.30$ (5.10)$

Table 3

Summary of 2019-20 General Fund O ther Financing Sources/Uses/Indirect Cost

(in millions)

Net Contributions/Transfers1 -

The General Fund contribution to restricted programs is lower by $10.3 million.

This is primarily attributable to the increase in Special Education AB602 revenue as

previously discussed.

Transfer-Out to the Child Development Fund is lower by $4.9 million due to a 3%

higher Child Days Enrollment as a result of the implementation of the Community

Eligibility Provision, which anticipates increase program participation.

1 Contributions represent inter-program support within the General Fund when expenditures incurred for a given restricted resource

(e.g., Special Ed program) exceed the amount available for expenditure. Transfers are inflows/outflows of moneys between funds

(e.g. Cafeteria Fund) for various purposes including support for program activities.


No. 238-19/20


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Nonspendable 27.3$ 27.3$ -$ -$ -$ -$

Restricted -$ 49.1$ 68.0$ (18.9)$

Committed 87.6$ 87.6$ -$ -$ -$ -$

Assigned 1,047.6$ 1,054.7$ (7.1)$ -$ -$ -$

Unassigned-Reserve for

Economic Uncertainties 79.0$ 79.0$ -$ -$ -$ -$

Unassigned/Unappropriated 758.0$ 772.3$ (14.3)$ -$ -$ -$

2019-20 Ending Balance 1,999.5$ 2,020.9$ (21.4)$ 49.1$ 68.0$ (18.9)$

Table 4

Summary of 2019-20 General Fund Ending Balance

(in millions)

General Fund Ending Balance - The changes in revenues, expenditures and other

financing sources/uses resulted in an overall decrease in the unrestricted ending balance of

$21.4 million, and in the restricted ending balance of $18.9 million. The restricted ending

balance represents unspent balances from legally-restricted funding sources. The

unrestricted ending balance is composed of non-spendable, committed, assigned, and

unassigned categories, which are factored in the future fiscal years.

o Committed Ending Balance: This ending balance is for the ongoing (future year)

portion of the salary compensation increases for SEIU, AALA, CSEA and Teamsters.

o Assigned Ending Balance: Certain account balances remain available to schools and

offices for future use. Carryover accounts include General Fund school allocation,

school site programs, proportionality, and Districtwide costs. The assigned ending

balance decreased by $7.1 million primarily due to the release of assignment that are

now reported as expenditures.

o Unassigned/Unappropriated: The projected unassigned/unappropriated ending

balance at Second Interim is $758.0 million.


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APPENDIX II – CHANGES IN 2020-21 AND 2021-22 UNRESTRICTED GENERAL FUND

(MULTI-YEAR BUDGET PROJECTIONS)

The chart below provides an update of the multi-year projection using data from Second Interim:

(Dollars in Millions) 2019-20 2020-21 2021-22

Unassigned Ending Balance at First Interim $772.3 $774.4 $80.5

Changes from First Interim to Second Interim ($14.3) ($59.2) ($80.1)

Revised Unassigned Ending Balance at Second Interim $758.0 $715.2 $0.4

The 2019-20 Unassigned Ending Balance has been factored into the 2020-21 and 2021-22 multi-year

projections. The estimated unassigned ending balance by the end of 2021-22 is positive $0.4 million

above the required 1% reserve at the end of 2021-22.

Changes in Revenue – The 2020-21 Governor’s January Proposed Budget reflects a Cost-of-

Living-Adjustment (COLA ) of 2.29% in 2020-21 and 2.71% in 2021-22, which are lower than

the COLA projected in the 2019-20 State Adopted Budget of 3% in 2020-21 and 2.80% in

2021-22. The effect of the lower COLA results in a projected decrease in LCFF and Special

Education revenues by a total of $38.0 million in 2020-21 and $42.2 million in 2021-22.

In addition, the Governor’s January Proposed Budget includes a new Special Education

funding model that is estimated to generate additional revenues of $24.5 million and $26.6

million, exclusive of fiscally independent charter schools in 2020-21 and 2021-22,

respectively. However, based upon written guidance from LACOE, these amounts are not

reflected in the Second Interim budgets.

Changes in Expenditures, Contributions and Assignments – Net changes in estimated

expenditures, contribution, and assignments in 2020-21 and in 2021-22 are projected to change

the estimated ending balance. Major changes include the following:

o Increase in CalPERS contribution of $0.8 million and $2.4 million in 2020-21 and

2021-22, respectively. The increase in contribution is due to higher employer

contribution rates.

o Higher contributions from other funds towards the Health and Welfare Fund results in

lower contributions from the General Fund of $8.3 million and $9.3 million for 2020-

21 and 2021-22, respectively,

o Lower contributions to the Workers’ Compensation Fund of $1.2 million and $1.3

million for 2020-21 and 2021-22, respectively.


No. 238-19/20


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Assigned Ending Balances

Appendix III shows the specifics of the assigned ending balances by program. The majority of the

District’s assigned ending balances are attributed to carryover that resides at school sites, the largest

being the General Fund School Program of $293 million. Another portion of assigned balances is

Targeted Student Population. Of its $305.2 million carryover balance, $115 million resides at school

sites. Some of the estimated carryovers also have corresponding matching revenues, such as donations,

filming, civic centers’ permits, class fees, and other fee for service programs.

Appendix III

2019-20 Second Interim


No. 238-19/20

Page 1

ASSIGNED BALANCES

(Amount in millions)

CATEGORY PROGRAM PROGRAM NAME

2019-20

Estimates

2020-21

Estimates

2021-22

Estimates

General Fund School

Allocation 13027 General Fund School Program 293.0$ 242.1$ 303.8$

General Fund School Allocation Total 293.0$ 242.1$ 303.8$

School Site Programs Various Filming/Non-Filming Rental 24.2$ 27.2$ 30.4$

School Site Programs Various School Donations 23.0$ 22.3$ 21.6$

School Site Programs 13723 Chrtr Sch Categorical Blk Grnt 15.0$ 15.0$ 15.0$

School Site Programs 10590 PARA Prof Teacher Training (CTC) 4.8$ 4.8$ 4.8$

School Site Programs 13724 Chrtr Sch Alloc In Lieu Of EIA 3.0$ 3.0$ 3.0$

School Site Programs 14503 Proposition 39 Over-Allocated Space-Sch 2.3$ -$ -$

School Site Programs 11664 Athletics School Uniform 1.9$ -$ -$

School Site Programs 10257 Software Bundle 1.9$ 1.9$ 1.9$

School Site Programs 10315 Utilities Savings Sharing Prog 1.6$ 1.6$ 1.6$

School Site Programs 11430 Tch Apprentice Prog-ROC-S/B/T- 1.4$ 1.4$ 1.4$

School Site Programs 11665 Band and Drill Uniforms 1.1$ 1.1$ 1.1$

School Site Programs 14340 Transcripts Of Pupils' Records 0.9$ 0.9$ 0.9$

School Site Programs 11476 Civic Center Permit Program 0.9$ 0.9$ 0.9$

School Site Programs 10582 Alternative Certification-Intern Secondary 0.8$ 0.8$ 0.8$

School Site Programs 13950 IMA-Library Fines 0.7$ 0.7$ 0.7$

School Site Programs 14129 Districtwide Report Card - Sup 0.7$ 0.7$ 0.7$

School Site Programs 13791 M & O Services-Wellness Clinic 0.7$ 0.7$ 0.7$

School Site Programs 10293 LD Enrollment & Attendance Inv 0.6$ -$ -$

School Site Programs 11125 Community Schools 0.6$ 0.6$ 0.6$

School Site Programs 14220 Advance Placement Test Fee 0.5$ 0.5$ 0.5$

School Site Programs 13787 Charter School Charges 0.4$ 0.5$ 0.7$

School Site Programs 10381 Lease/Rental Proceeds-Charter Agreement 0.3$ 0.3$ 0.3$

School Site Programs 14151 Obsolete Textbooks 0.3$ 0.3$ 0.3$

School Site Programs 10188 National Board Certification - Support 0.2$ 0.2$ 0.2$

School Site Programs 17629 SDEP-Extended Kindergarten Prg 0.2$ 0.2$ 0.2$

School Site Programs 10598 GF Portion-Unified Enrollment 0.2$ 0.2$ 0.2$

School Site Programs 15829 Star Program 0.2$ 0.2$ 0.2$

School Site Programs 10603 Prop 58 Implementation-Central 0.2$ 0.2$ 0.2$

School Site Programs 10317 Joint-Use Collections-Schools 0.1$ 0.1$ 0.1$

School Site Programs 10356 ARC Reimbursement-After School 0.1$ 0.1$ 0.1$

School Site Programs 10636 Foundation for Early Childhood 0.1$ -$ -$

School Site Programs 10581 School Community Violence Prev 0.1$ 0.1$ 0.1$

School Site Programs 14219 PSAT/NMSQT 0.1$ 0.1$ 0.1$

School Site Programs 10600 Class Sch Empl Teacher Credent 0.1$ 0.1$ 0.1$

School Site Programs 12702 Verizon Innovative Lrning Digital Promise 0.1$ 0.1$ 0.1$

School Site Programs 13229 SpEd-School Based Enterprise(SBE) 0.1$ 0.1$ 0.1$

School Site Programs 11684 FSD-Emergent Requirements-Schools 0.1$ 0.1$ 0.1$

School Site Programs Various All Others 0.1$ 0.1$ 0.1$

School Site Programs Total 89.4$ 86.8$ 89.6$

Proportionality 10544 TSP-Pending Allocation 189.8$ 100.1$ 168.7$

Proportionality 10552 TSP-Student Equity Needs Index 58.8$ 58.8$ 58.8$

Proportionality 10397 TSP - PPS 21.7$ 21.7$ 21.7$

Proportionality 10359 TSP-Settlement 14.0$ 14.0$ 14.0$

Proportionality 10155 English Learners Transition - Central Office 11.2$ 0.3$ -$

Proportionality 10553 TSP-Transitional SENI 6.4$ 6.4$ 6.4$

Proportionality 14423 Incentive-Brkfst-Discretionary 2.8$ 2.8$ 2.8$

Proportionality 10543 TSP-Innovation-Focus School 0.6$ 0.6$ 0.6$

Proportionality Total 305.2$ 204.6$ 272.9$

Districtwide Costs 14439 Board Approved -Pending Distribution 164.7$ 290.5$ 448.0$

Districtwide Costs 16929 Reserve For Onetime Expenditures 63.7$ 63.7$ 63.7$

Districtwide Costs 17675 Res. For Bdgt Redirection-Supp 40.9$ 43.3$ 43.3$

Districtwide Costs 13793 M & O Prop 39 Charter Co-Locat 12.9$ 10.2$ 7.7$

Districtwide Costs 17965 District Cost-Payment of Audit Findings 12.3$ -$ -$

Districtwide Costs 10591 White Fleet Vehicle Replacement Plan 11.3$ -$ -$

Districtwide Costs 10606 LD Networks Configuration Projects 8.1$ -$ -$

Districtwide Costs 10252 ITD Priority Projects 6.9$ 6.9$ 6.9$

Districtwide Costs 13050 Sch Dist-Audit & Examination 5.7$ -$ -$

Appendix III



No. 238-19/20

Page 2

CATEGORY PROGRAM PROGRAM NAME

2019-20

Estimates

2020-21

Estimates

2021-22

Estimates

Districtwide Costs 13039 LSI-Legal Expense Excess Coverage 4.2$ 4.2$ 4.2$

Districtwide Costs 10857 PSC & Other Fee for Service - 3.9$ 3.9$ 3.9$

Districtwide Costs 13782 Charter Fee for Service - M&O 3.2$ 4.2$ 5.2$

Districtwide Costs 10593 Energy Rebate Conserv Admin-Sc 2.4$ 2.7$ 2.6$

Districtwide Costs 10633 San Julian Transportation Parts Warehouse-Fire 1.7$ -$ -$

Districtwide Costs 13783 Specialized Charter Agreements 1.5$ 2.0$ 2.5$

Districtwide Costs 10363 Fingerprint New Requests 0.9$ 0.9$ 0.9$

Districtwide Costs 13786 Charter Sch Fee-Instruction Di 0.6$ 0.8$ 1.0$

Districtwide Costs 14790 ITD GF-Portion-DRBC/Core Netwr 0.6$ -$ -$

Districtwide Costs 13745 Chrtr Sch Fee For Service-FT 0.3$ 0.4$ 0.6$

Districtwide Costs 10219 IT Projects - Admin 0.2$ -$ -$

Districtwide Costs 11481 Agreement with Outside Agency-GF-Supp 0.1$ 0.1$ 0.1$

Districtwide Costs 14516 Move It 5K Challenge & Health 0.1$ 0.1$ 0.1$

Districtwide Costs Various All Others 0.0$ 0.0$ 0.0$

Districtwide Costs 10249 ITD Empowered Learner - Project (0.1)$ (0.1)$ (0.1)$

Districtwide Costs 11667 School Police Student Body Security Overtime (0.2)$ (0.2)$ (0.2)$

Districtwide Costs Total 345.9$ 433.5$ 590.2$

Central Office 13315 Beaudry Building Improvement 8.1$ -$ -$

Central Office 14517 Contr Serv-Energy Conserv 1.8$ -$ -$

Central Office 12654 Board Members Discretionary Funds 1.1$ -$ -$

Central Office 10342 Joint Use Collection-Admin 0.9$ -$ -$

Central Office 15375 IT GF Portion-Indirect 0.5$ -$ -$

Central Office 15871 Vehicle Replacement 0.3$ -$ -$

Central Office 10853 PSC & Other Fee for Service - Central Office 0.2$ -$ -$

Central Office 10355 GF ITI - Educational Technology 0.2$ -$ -$

Central Office 11164 Enterp Softwr Lic-Legal Cmplnc 0.2$ -$ -$

Central Office 10783 Advertising on White Fleet 0.2$ -$ -$

Central Office 10578 Teacher Quality & Staffing 0.1$ -$ -$

Central Office 13203 LTerm Leases-Publishing Costs 0.1$ -$ -$

Central Office 14834 Rubbish/Recycling Incentive Re 0.1$ -$ -$

Central Office 11669 Sch Police Reimbursement Acct-Rio Hondo CmmCollege 0.1$ -$ -$

Central Office 12712 Pass-Through Receipts for Central Office Needs 0.1$ -$ -$

Central Office 14870 Personnel Testing Services 0.1$ -$ -$

Central Office 13277 Sponsorship-Offices 0.1$ -$ -$

Central Office Various All Others 0.1$ -$ -$

Central Office 12158 ERP Program-Proj Reqd-Pos (0.1)$ -$ -$

Central Office 14471 Off Determined Needs (0.1)$ -$ -$

Central Office 16512 SDEP-Citations Processing (0.1)$ -$ -$

Central Office Total 14.1$ -$ -$

Grand Total 1,047.6$ 967.0$ 1,256.5$

Los Angeles Unified School District


333 South Beaudry Ave,Los Angeles, CA 90017

File #: Rep-283-19/20, Version: 1

2019-20 Second Interim Report and Multi-Year ProjectionsMarch 10, 2020Office of the Chief Financial Officer

Action Proposed:Staff requests that the Board approve the 2019-20 Second Interim Financial Report, which contains a “positive”certification (enclosed herewith as “Attachment A”).

A positive certification signifies that the District, based on current projections, will meet its financialobligations for fiscal years 2019-20 to 2021-22 fiscal year.

Background:Under Education Code Sections 35035(i), 42130, and 42131, District staff must prepare and submit interimfinancial reports to the governing board at intervals throughout the fiscal year. As part of the interim financialreports, the Board certifies to the County Superintendent of Schools, the State Controller, and the StateSuperintendent of Public Instruction whether the District is able to meet its financial obligations for theremainder of the fiscal year and the next two fiscal years, using one of three certification scenarios:

· A positive certification indicates that based on current projections, the district will meet its financialobligations for the current fiscal year and two subsequent years.

· A qualified certification indicates that the district may not be able to meet its financial obligations forthe current or two subsequent fiscal years.

· A negative certification indicates that the district will not be able to meet its financial obligations for thecurrent or subsequent fiscal year.

Expected Outcomes:The District will file its Second Interim Financial Report to comply with the Education Code requirements.

Board Options and Consequences:The Board may choose to adopt a positive certification only if it determines that the District will meet itsfinancial obligations in the current year and two subsequent years.

The Board may choose to adopt a qualified certification of financial condition based on the current projectionsif it determines that the District may or may not meet its financial obligations in the current year or twosubsequent years.

The Board may choose to adopt a negative certification if the Board finds that the District will not be able tomeet its financial obligations in the current year or the subsequent fiscal year.

A district with a qualified or negative certification at the second interim period must provide an additionalreport of financial statement projections of fund and cash balances no later than June 1st. This is known as the

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File #: Rep-283-19/20, Version: 1

“Third Interim Report”, which does not require Board certification. In addition, it may not, in that fiscal yearor the next fiscal year, issue non-voter approved debt unless the County Superintendent determines that theDistrict will probably make repayment of such debt issuance. LACOE may also impose various restrictions ondistricts that fail to deal with financial issues raised in interim reports. Finally, rating agencies may considerinterim reports when evaluating or revising credit ratings.

LACOE will review the District’s certification. It has the authority and responsibility to change the certificationif it determines that the District’s certification was not appropriate.

Policy Implications:Certification of the District’s 2019-20 Second Interim Financial Report will comply with the Education Codeand LACOE requirements.

Budget Impact:This report maintains reserves at the required statutory level.

Student Impact:Compliance with Education Code mandate ensures that the District will continue to operate and serve itsstudent population.

Issues and Analysis:None

Attachments:Attachment A - 2019-20 Second Interim Financial Report

Informatives:2019-20 Second Interim Financial Report and Multi-Year Projection

Submitted:02/17/20

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File#: Rep-283-19/20, Version: 1

RESPECTFULLY S_UBMITTED,

AUSiIN BEUTNER Superintendent

REVIEWED BY:

General Counsel

&___ Approved as to form.

REVIEWED BY:

TONY A :prENZA Director, Budget Services and Financial Planning

~ Approved as to budget impact statement.


APPROVED BY:

MEGAN K. REILLY Deputy Superintendent Office of the Deputy Superintendent

APPROVED & PRESENTED BY:

{LJ_!J/L-r DAVID D. HART Chief Financial Officer Office of the Chief Financial Officer

Page 3 of 3 Printed on 2/19/2020

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Attachment A


2019-20 Second Interim Financial Report

March 10, 2020

Los Angeles UnifiedLos Angeles County

Second InterimDISTRICT CERTIFICATION OF INTERIM REPORT

For the Fiscal Year 2019-2019 64733 0000000

Form CI

California Dept of EducationSACS Financial Reporting Software - 2019.2.0File: ci (Rev 05/08/2018) Page 2 of 3 Printed: 3/3/2020 3:28 PM

CRITERIA AND STANDARDS (continued) MetNotMet

2 Enrollment Projected enrollment for any of the current or two subsequent fiscalyears has not changed by more than two percent since first interim. X

3 ADA to Enrollment Projected second period (P-2) ADA to enrollment ratio for the currentand two subsequent fiscal years is consistent with historical ratios. X

4 Local Control FundingFormula (LCFF) Revenue

Projected LCFF revenue for any of the current or two subsequentfiscal years has not changed by more than two percent since firstinterim.

X

5 Salaries and Benefits Projected ratio of total unrestricted salaries and benefits to totalunrestricted general fund expenditures has not changed by morethan the standard for the current and two subsequent fiscal years.

X

6a Other Revenues Projected operating revenues (federal, other state, other local) for thecurrent and two subsequent fiscal years have not changed by morethan five percent since first interim.

X

6b Other Expenditures Projected operating expenditures (books and supplies, services andother expenditures) for the current and two subsequent fiscal yearshave not changed by more than five percent since first interim. X

7 Ongoing and MajorMaintenance Account

If applicable, changes occurring since first interim meet the requiredcontribution to the ongoing and major maintenance account (i.e.,restricted maintenance account).

X

8 Deficit Spending Unrestricted deficit spending, if any, has not exceeded the standardin any of the current or two subsequent fiscal years. X

9a Fund Balance Projected general fund balance will be positive at the end of thecurrent and two subsequent fiscal years. X

9b Cash Balance Projected general fund cash balance will be positive at the end of thecurrent fiscal year. X

10 Reserves Available reserves (e.g., reserve for economic uncertainties,unassigned/unappropriated amounts) meet minimum requirementsfor the current and two subsequent fiscal years.

X

SUPPLEMENTAL INFORMATION No YesS1 Contingent Liabilities Have any known or contingent liabilities (e.g., financial or program

audits, litigation, state compliance reviews) occurred since firstinterim that may impact the budget?

X

S2 Using One-time Revenuesto Fund OngoingExpenditures

Are there ongoing general fund expenditures funded with one-timerevenues that have changed since first interim by more than fivepercent?

X

S3 Temporary InterfundBorrowings

Are there projected temporary borrowings between funds?X

S4 Contingent Revenues Are any projected revenues for any of the current or two subsequentfiscal years contingent on reauthorization by the local government,special legislation, or other definitive act (e.g., parcel taxes, forestreserves)?

X

S5 Contributions Have contributions from unrestricted to restricted resources, ortransfers to or from the general fund to cover operating deficits,changed since first interim by more than $20,000 and more than 5%for any of the current or two subsequent fiscal years?

X


Second InterimDISTRICT CERTIFICATION OF INTERIM REPORT

For the Fiscal Year 2019-2019 64733 0000000

Form CI

California Dept of EducationSACS Financial Reporting Software - 2019.2.0File: ci (Rev 05/08/2018) Page 3 of 3 Printed: 3/3/2020 3:28 PM

SUPPLEMENTAL INFORMATION (continued) No YesS6 Long-term Commitments Does the district have long-term (multiyear) commitments or debt

agreements? X

• If yes, have annual payments for the current or two subsequentfiscal years increased over prior year's (2018-19) annualpayment?

X

• If yes, will funding sources used to pay long-term commitmentsdecrease or expire prior to the end of the commitment period, orare they one-time sources?

X

S7a Postemployment BenefitsOther than Pensions

Does the district provide postemployment benefits other thanpensions (OPEB)? X

• If yes, have there been changes since first interim in OPEBliabilities? X

S7b Other Self-insuranceBenefits

Does the district operate any self-insurance programs (e.g., workers'compensation)? X

• If yes, have there been changes since first interim in self-insurance liabilities? X

S8 Status of Labor Agreements As of second interim projections, are salary and benefit negotiationsstill unsettled for:• Certificated? (Section S8A, Line 1b) X• Classified? (Section S8B, Line 1b) X• Management/supervisor/confidential? (Section S8C, Line 1b) X

S8 Labor Agreement BudgetRevisions

For negotiations settled since first interim, per Government CodeSection 3547.5(c), are budget revisions still needed to meet the costsof the collective bargaining agreement(s) for:

• Certificated? (Section S8A, Line 3) n/a• Classified? (Section S8B, Line 3) n/a

S9 Status of Other Funds Are any funds other than the general fund projected to have anegative fund balance at the end of the current fiscal year? X

ADDITIONAL FISCAL INDICATORS No YesA1 Negative Cash Flow Do cash flow projections show that the district will end the current

fiscal year with a negative cash balance in the general fund? X

A2 Independent PositionControl

Is personnel position control independent from the payroll system?X

A3 Declining Enrollment Is enrollment decreasing in both the prior and current fiscal years?X

A4 New Charter SchoolsImpacting DistrictEnrollment

Are any new charter schools operating in district boundaries that areimpacting the district's enrollment, either in the prior or current fiscalyear?

X

A5 Salary Increases ExceedCOLA

Has the district entered into a bargaining agreement where any of thecurrent or subsequent fiscal years of the agreement would result insalary increases that are expected to exceed the projected statefunded cost-of-living adjustment?

X

A6 Uncapped Health Benefits Does the district provide uncapped (100% employer paid) healthbenefits for current or retired employees? X

A7 Independent FinancialSystem

Is the district’s financial system independent from the county officesystem? X

A8 Fiscal Distress Reports Does the district have any reports that indicate fiscal distress? If yes,provide copies to the COE, pursuant to EC 42127.6(a). X

A9 Change of CBO orSuperintendent

Have there been personnel changes in the superintendent or chiefbusiness official (CBO) positions within the last 12 months? X

Second Period Interim Financial Report

FY 2019 – 2020

TABLE OF CONTENTS

PAGE

General Fund Summary - Unrestricted/Restricted 1 - 25

General Fund - Comments on Significant Differences 26 - 27

General Fund - Average Daily Attendance 28 - 30

General Fund - FY 2019-20 Assumptions 31 - 32

General Fund - Cash Flow Worksheet 2019-20 Budget Year 1 & 33 - 37

38 - 43

44 - 48

Year 2 and Assumptions

General Fund - Multiyear Projections for FY 2020-21 & 2021-22

General Fund - Multiyear Assumptions

General Fund - Criteria and Standards Review (Form 01CSI) CS 1 - 26


2019-20 Second InterimGeneral Fund

Summary - Unrestricted/RestrictedRevenues, Expenditures, and Changes in Fund Balance

19 64733 0000000Form 01I

California Dept of EducationSACS Financial Reporting Software - 2019.2.0File: fundi-a (Rev 06/04/2019) Page 1 Printed: 2/28/2020 4:58 PM

Description Resource CodesObjectCodes

Original Budget(A)

Board ApprovedOperating Budget

(B)Actuals To Date

(C)

Projected YearTotals

(D)

Difference(Col B & D)

(E)

% Diff(E/B)(F)

A. REVENUES

1) LCFF Sources 8010-8099 5,587,376,601.00 5,610,962,791.00 3,130,408,715.09 5,610,962,791.00 0.00 0.0%

2) Federal Revenue 8100-8299 767,793,001.00 785,979,260.00 245,845,677.54 660,600,041.00 (125,379,219.00) -16.0%

3) Other State Revenue 8300-8599 873,459,191.00 973,131,445.00 398,700,643.83 974,709,356.00 1,577,911.00 0.2%

4) Other Local Revenue 8600-8799 142,358,623.00 159,090,847.00 78,820,197.84 158,605,007.00 (485,840.00) -0.3%

5) TOTAL, REVENUES 7,370,987,416.00 7,529,164,343.00 3,853,775,234.30 7,404,877,195.00

B. EXPENDITURES

1) Certificated Salaries 1000-1999 3,008,715,596.00 3,115,929,075.00 1,688,108,382.26 3,001,471,137.00 114,457,938.00 3.7%

2) Classified Salaries 2000-2999 986,126,957.00 1,023,027,142.00 586,129,696.83 1,057,086,176.00 (34,059,034.00) -3.3%

3) Employee Benefits 3000-3999 2,172,597,373.00 2,200,090,792.00 1,080,259,999.11 2,106,082,505.00 94,008,287.00 4.3%

4) Books and Supplies 4000-4999 698,548,795.88 573,837,385.38 95,004,823.71 409,590,409.00 164,246,976.38 28.6%

5) Services and Other Operating Expenditures 5000-5999 862,023,063.00 938,021,242.65 377,949,715.51 896,798,595.00 41,222,647.65 4.4%

6) Capital Outlay 6000-6999 101,375,808.00 95,235,068.86 17,153,980.81 86,151,971.86 9,083,097.00 9.5%

7) Other Outgo (excluding Transfers of Indirect 7100-7299

Costs) 7400-7499 8,142,390.00 8,076,569.00 (3,021,445.44) 8,076,569.00 0.00 0.0%

8) Other Outgo - Transfers of Indirect Costs 7300-7399 (27,277,734.00) (25,825,550.00) (10,638,261.31) (25,438,318.00) (387,232.00) 1.5%

9) TOTAL, EXPENDITURES 7,810,252,248.88 7,928,391,724.89 3,830,946,891.48 7,539,819,044.86

C. EXCESS (DEFICIENCY) OF REVENUES

OVER EXPENDITURES BEFORE OTHER

FINANCING SOURCES AND USES (A5 - B9) (439,264,832.88) (399,227,381.89) 22,828,342.82 (134,941,849.86)

D. OTHER FINANCING SOURCES/USES

1) Interfund Transfers

a) Transfers In 8900-8929 20,000,000.00 37,337,030.00 776,902.92 20,776,904.00 (16,560,126.00) -44.4%

b) Transfers Out 7600-7629 56,452,677.00 61,423,708.00 23,621,018.24 54,283,236.00 7,140,472.00 11.6%

2) Other Sources/Uses

a) Sources 8930-8979 0.00 0.00 0.00 218,759.00 218,759.00 New

b) Uses 7630-7699 0.00 0.00 0.00 0.00 0.00 0.0%

3) Contributions 8980-8999 0.00 0.00 0.00 0.00 0.00 0.0%

4) TOTAL, OTHER FINANCING SOURCES/USES (36,452,677.00) (24,086,678.00) (22,844,115.32) (33,287,573.00)

Page 1




19 64733 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)

E. NET INCREASE (DECREASE) IN FUND

BALANCE (C + D4) (475,717,509.88) (423,314,059.89) (15,772.50) (168,229,422.86)

F. FUND BALANCE, RESERVES

1) Beginning Fund Balance

a) As of July 1 - Unaudited 9791 2,220,800,907.91 2,220,800,907.91 2,220,800,907.91 0.00 0.0%

b) Audit Adjustments 9793 0.00 (3,950,557.02) (3,950,557.02) 0.00 0.0%

c) As of July 1 - Audited (F1a + F1b) 2,220,800,907.91 2,216,850,350.89 2,216,850,350.89

d) Other Restatements 9795 (209,968,512.03) 0.00 0.00 0.00 0.0%

e) Adjusted Beginning Balance (F1c + F1d) 2,010,832,395.88 2,216,850,350.89 2,216,850,350.89

2) Ending Balance, June 30 (E + F1e) 1,535,114,886.00 1,793,536,291.00 2,048,620,928.03

Components of Ending Fund Balance

a) Nonspendable

Revolving Cash 9711 2,839,039.00 2,676,494.00 2,676,493.12

Stores 9712 23,041,871.00 20,437,237.00 20,437,236.50

Prepaid Items 9713 1,682,968.00 4,210,033.00 4,210,032.59

All Others 9719 0.00 0.00 0.00

b) Restricted 9740 56,673,989.00 48,980,073.00 49,058,182.69

c) Committed

Stabilization Arrangements 9750 0.00 0.00 0.00

Other Commitments 9760 87,626,497.00 87,626,497.00 87,626,497.00

d) Assigned

Other Assignments 9780 618,032,729.00 830,811,921.00 1,047,579,103.00

e) Unassigned/Unappropriated

Reserve for Economic Uncertainties 9789 78,966,963.00 79,000,000.00 79,000,000.00

Unassigned/Unappropriated Amount 9790 666,250,830.00 719,794,036.00 758,033,383.13

Page 2




19 64733 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)

LCFF SOURCES

Principal Apportionment

State Aid - Current Year 8011 3,654,828,114.00 3,569,641,480.00 2,096,571,076.00 3,569,641,480.00 0.00 0.0%

Education Protection Account State Aid - Current Year 8012 710,012,355.00 770,765,917.00 385,382,969.00 770,765,917.00 0.00 0.0%

State Aid - Prior Years 8019 0.00 0.00 0.00 0.00 0.00 0.0%

Tax Relief Subventions

Homeowners' Exemptions 8021 6,672,599.00 6,678,291.00 3,342,043.74 6,678,291.00 0.00 0.0%

Timber Yield Tax 8022 0.00 0.00 0.00 0.00 0.00 0.0%

Other Subventions/In-Lieu Taxes 8029 8,393,096.00 8,393,096.00 9,540,858.31 8,393,096.00 0.00 0.0%

County & District Taxes

Secured Roll Taxes 8041 1,161,515,819.00 1,266,920,012.00 645,738,664.24 1,266,920,012.00 0.00 0.0%

Unsecured Roll Taxes 8042 42,404,811.00 42,404,811.00 40,685,425.86 42,404,811.00 0.00 0.0%

Prior Years' Taxes 8043 38,632,330.00 32,848,103.00 36,912,409.06 32,848,103.00 0.00 0.0%

Supplemental Taxes 8044 28,760,895.00 32,340,043.00 16,678,486.96 32,340,043.00 0.00 0.0%

Education Revenue Augmentation

Fund (ERAF) 8045 198,869,207.00 97,532,904.00 7,691,551.58 97,532,904.00 0.00 0.0%

Community Redevelopment Funds

(SB 617/699/1992) 8047 42,168,249.00 84,718,266.00 33,330,900.91 84,718,266.00 0.00 0.0%

Penalties and Interest from

Delinquent Taxes 8048 0.00 0.00 448,690.43 0.00 0.00 0.0%

Miscellaneous Funds (EC 41604)

Royalties and Bonuses 8081 314.00 10.00 0.00 10.00 0.00 0.0%

Other In-Lieu Taxes 8082 0.00 0.00 0.00 0.00 0.00 0.0%

Less: Non-LCFF

(50%) Adjustment 8089 (157.00) (5.00) 0.00 (5.00) 0.00 0.0%

Subtotal, LCFF Sources 5,892,257,632.00 5,912,242,928.00 3,276,323,076.09 5,912,242,928.00 0.00 0.0%

LCFF Transfers

Unrestricted LCFF

Transfers - Current Year 0000 8091 0.00 0.00 0.00 0.00 0.00 0.0%

All Other LCFF

Transfers - Current Year All Other 8091 0.00 0.00 0.00 0.00 0.00 0.0%

Transfers to Charter Schools in Lieu of Property Taxes 8096 (304,881,031.00) (301,280,137.00) (145,914,361.00) (301,280,137.00) 0.00 0.0%

Property Taxes Transfers 8097 0.00 0.00 0.00 0.00 0.00 0.0%

LCFF/Revenue Limit Transfers - Prior Years 8099 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, LCFF SOURCES 5,587,376,601.00 5,610,962,791.00 3,130,408,715.09 5,610,962,791.00 0.00 0.0%

FEDERAL REVENUE

Maintenance and Operations 8110 0.00 0.00 0.00 0.00 0.00 0.0%

Special Education Entitlement 8181 130,168,891.00 130,168,891.00 584,076.02 130,168,891.00 0.00 0.0%

Special Education Discretionary Grants 8182 15,670,334.00 15,702,136.00 5,488,310.31 14,437,292.00 (1,264,844.00) -8.1%

Child Nutrition Programs 8220 0.00 0.00 0.00 0.00 0.00 0.0%

Donated Food Commodities 8221 0.00 0.00 0.00 0.00 0.00 0.0%

Forest Reserve Funds 8260 0.00 0.00 0.00 0.00 0.00 0.0%

Flood Control Funds 8270 0.00 0.00 0.00 0.00 0.00 0.0%

Wildlife Reserve Funds 8280 0.00 0.00 0.00 0.00 0.00 0.0%

FEMA 8281 0.00 21,801.00 20,779.60 21,056.00 (745.00) -3.4%

Interagency Contracts Between LEAs 8285 1,258,447.00 2,308,713.00 780,666.17 1,731,889.00 (576,824.00) -25.0%

Pass-Through Revenues from Federal Sources 8287 0.00 0.00 0.00 0.00 0.00 0.0%

Title I, Part A, Basic 3010 8290 426,554,249.00 431,167,962.00 180,725,016.98 359,715,656.00 (71,452,306.00) -16.6%

Title I, Part D, Local Delinquent

Programs 3025 8290 1,081,975.00 1,075,471.00 326,254.09 956,584.00 (118,887.00) -11.1%

Title II, Part A, Supporting Effective

Instruction 4035 8290 32,240,345.00 31,294,836.00 12,867,662.14 26,958,951.00 (4,335,885.00) -13.9%

Page 3




19 64733 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)

Title III, Part A, Immigrant Student

Program 4201 8290 3,729,401.00 4,293,133.00 1,643,483.81 2,208,346.00 (2,084,787.00) -48.6%

Title III, Part A, English Learner

Program 4203 8290 18,544,586.00 19,664,143.00 6,416,941.34 10,531,852.00 (9,132,291.00) -46.4%

Public Charter Schools Grant

Program (PCSGP) 4610 8290 0.00 0.00 0.00 0.00 0.00 0.0%

Other NCLB / Every Student Succeeds Act

3020, 3040, 3041,3045, 3060, 3061,3110, 3150, 3155,3177, 3180, 3181,3182, 3185, 4050,4123, 4124, 4126,4127, 4128, 5510,

5630 8290 77,736,525.00 86,740,116.00 23,137,756.02 60,729,707.00 (26,010,409.00) -30.0%

Career and Technical Education 3500-3599 8290 6,153,270.00 6,698,730.00 315,584.28 6,204,972.00 (493,758.00) -7.4%

All Other Federal Revenue All Other 8290 54,654,978.00 56,843,328.00 13,539,146.78 46,934,845.00 (9,908,483.00) -17.4%

TOTAL, FEDERAL REVENUE 767,793,001.00 785,979,260.00 245,845,677.54 660,600,041.00 (125,379,219.00) -16.0%

OTHER STATE REVENUE

Other State Apportionments

ROC/P Entitlement

Prior Years 6360 8319 0.00 0.00 0.00 0.00 0.00 0.0%

Special Education Master Plan

Current Year 6500 8311 354,343,534.00 354,498,928.00 202,465,761.00 361,973,008.00 7,474,080.00 2.1%

Prior Years 6500 8319 0.00 0.00 0.00 1,886,701.00 1,886,701.00 New

All Other State Apportionments - Current Year All Other 8311 3,086,253.00 3,086,253.00 1,823,879.00 3,086,253.00 0.00 0.0%

All Other State Apportionments - Prior Years All Other 8319 0.00 0.00 0.00 0.00 0.00 0.0%


Mandated Costs Reimbursements 8550 17,565,654.00 17,567,305.00 17,565,659.00 17,565,659.00 (1,646.00) 0.0%

Lottery - Unrestricted and Instructional Materials 8560 95,828,592.00 97,791,354.00 29,373,575.85 101,994,299.00 4,202,945.00 4.3%


Restricted Levies - Other

Homeowners' Exemptions 8575 0.00 0.00 0.00 0.00 0.00 0.0%

Other Subventions/In-Lieu Taxes 8576 0.00 0.00 0.00 0.00 0.00 0.0%

Pass-Through Revenues from State Sources 8587 0.00 0.00 0.00 0.00 0.00 0.0%

After School Education and Safety (ASES) 6010 8590 75,156,533.00 89,540,047.00 58,494,665.42 87,923,188.00 (1,616,859.00) -1.8%

Charter School Facility Grant 6030 8590 0.00 0.00 0.00 0.00 0.00 0.0%

Career Technical Education Incentive Grant

Program 6387 8590 13,589,935.00 16,962,331.00 16,899,867.95 14,467,256.00 (2,495,075.00) -14.7%

Drug/Alcohol/Tobacco Funds 6650, 6690, 6695 8590 1,225,109.00 2,317,130.00 281,746.59 2,093,699.00 (223,431.00) -9.6%

California Clean Energy Jobs Act 6230 8590 0.00 0.00 0.00 0.00 0.00 0.0%

Specialized Secondary 7370 8590 0.00 244,500.00 153,999.16 64,359.00 (180,141.00) -73.7%

American Indian Early Childhood Education 7210 8590 0.00 0.00 0.00 0.00 0.00 0.0%

Quality Education Investment Act 7400 8590 0.00 0.00 0.00 0.00 0.00 0.0%

All Other State Revenue All Other 8590 312,663,581.00 391,123,597.00 71,641,489.86 383,654,934.00 (7,468,663.00) -1.9%

TOTAL, OTHER STATE REVENUE 873,459,191.00 973,131,445.00 398,700,643.83 974,709,356.00 1,577,911.00 0.2%

Page 4




19 64733 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)

OTHER LOCAL REVENUE

Other Local Revenue

County and District Taxes

Other Restricted Levies

Secured Roll 8615 0.00 0.00 0.00 0.00 0.00 0.0%

Unsecured Roll 8616 0.00 0.00 0.00 0.00 0.00 0.0%

Prior Years' Taxes 8617 0.00 0.00 0.00 0.00 0.00 0.0%

Supplemental Taxes 8618 0.00 0.00 0.00 0.00 0.00 0.0%

Non-Ad Valorem Taxes

Parcel Taxes 8621 0.00 0.00 0.00 0.00 0.00 0.0%

Other 8622 0.00 0.00 0.00 0.00 0.00 0.0%


Not Subject to LCFF Deduction 8625 0.00 0.00 0.00 0.00 0.00 0.0%

Penalties and Interest from Delinquent Non-LCFF

Taxes 8629 0.00 0.00 0.00 0.00 0.00 0.0%

Sales

Sale of Equipment/Supplies 8631 230,000.00 230,000.00 212,984.38 230,000.00 0.00 0.0%

Sale of Publications 8632 0.00 0.00 0.00 0.00 0.00 0.0%

Food Service Sales 8634 0.00 0.00 0.00 0.00 0.00 0.0%

All Other Sales 8639 0.00 0.00 0.00 0.00 0.00 0.0%

Leases and Rentals 8650 19,088,000.00 24,639,384.00 9,125,394.12 24,360,382.00 (279,002.00) -1.1%

Interest 8660 29,202,391.00 31,521,487.00 19,475,253.07 35,544,113.00 4,022,626.00 12.8%

Net Increase (Decrease) in the Fair Value of Investments 8662 0.00 0.00 0.00 0.00 0.00 0.0%

Fees and Contracts

Adult Education Fees 8671 0.00 0.00 0.00 0.00 0.00 0.0%

Non-Resident Students 8672 193,482.00 29,449.00 1,000.00 48,946.00 19,497.00 66.2%

Transportation Fees From Individuals 8675 0.00 0.00 0.00 0.00 0.00 0.0%

Interagency Services 8677 0.00 0.00 0.00 0.00 0.00 0.0%

Mitigation/Developer Fees 8681 0.00 0.00 0.00 0.00 0.00 0.0%

All Other Fees and Contracts 8689 37,757,786.00 38,102,696.00 17,630,691.27 37,227,405.00 (875,291.00) -2.3%

Other Local Revenue

Plus: Misc Funds Non-LCFF (50%) Adjustment 8691 157.00 5.00 0.00 5.00 0.00 0.0%

Pass-Through Revenues From Local Sources 8697 0.00 0.00 0.00 0.00 0.00 0.0%

All Other Local Revenue 8699 55,765,408.00 64,337,263.00 32,144,312.00 60,963,593.00 (3,373,670.00) -5.2%

Tuition 8710 121,399.00 230,563.00 230,563.00 230,563.00 0.00 0.0%

All Other Transfers In 8781-8783 0.00 0.00 0.00 0.00 0.00 0.0%

Transfers Of Apportionments

Special Education SELPA Transfers

From Districts or Charter Schools 6500 8791 0.00 0.00 0.00 0.00 0.00 0.0%

From County Offices 6500 8792 0.00 0.00 0.00 0.00 0.00 0.0%

From JPAs 6500 8793 0.00 0.00 0.00 0.00 0.00 0.0%

ROC/P Transfers



From JPAs 6360 8793 0.00 0.00 0.00 0.00 0.00 0.0%

Other Transfers of Apportionments

From Districts or Charter Schools All Other 8791 0.00 0.00 0.00 0.00 0.00 0.0%0.00 0.00 0.00 0.00

From County Offices All Other 8792 0.00 0.00 0.00 0.00 0.00 0.0%

From JPAs All Other 8793 0.00 0.00 0.00 0.00 0.00 0.0%

All Other Transfers In from All Others 8799 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, OTHER LOCAL REVENUE 142,358,623.00 159,090,847.00 78,820,197.84 158,605,007.00 (485,840.00) -0.3%

TOTAL, REVENUES 7,370,987,416.00 7,529,164,343.00 3,853,775,234.30 7,404,877,195.00 (124,287,148.00) -1.7%

Page 5




19 64733 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)

CERTIFICATED SALARIES

Certificated Teachers' Salaries 1100 2,209,580,693.00 2,271,455,400.00 1,232,304,171.47 2,188,093,696.00 83,361,704.00 3.7%

Certificated Pupil Support Salaries 1200 316,613,435.00 335,712,978.00 175,949,813.98 312,761,730.00 22,951,248.00 6.8%

Certificated Supervisors' and Administrators' Salaries 1300 330,621,365.00 343,717,403.00 183,525,277.06 328,437,056.00 15,280,347.00 4.4%

Other Certificated Salaries 1900 151,900,103.00 165,043,294.00 96,329,119.75 172,178,655.00 (7,135,361.00) -4.3%

TOTAL, CERTIFICATED SALARIES 3,008,715,596.00 3,115,929,075.00 1,688,108,382.26 3,001,471,137.00 114,457,938.00 3.7%

CLASSIFIED SALARIES

Classified Instructional Salaries 2100 238,757,437.00 251,607,887.00 133,706,134.63 251,957,452.00 (349,565.00) -0.1%

Classified Support Salaries 2200 340,580,021.00 361,400,799.00 212,051,036.02 371,736,229.00 (10,335,430.00) -2.9%

Classified Supervisors' and Administrators' Salaries 2300 27,788,995.00 28,251,998.00 17,603,040.69 30,731,055.00 (2,479,057.00) -8.8%

Clerical, Technical and Office Salaries 2400 264,017,067.00 253,527,117.00 159,701,330.77 278,624,173.00 (25,097,056.00) -9.9%

Other Classified Salaries 2900 114,983,437.00 128,239,341.00 63,068,154.72 124,037,267.00 4,202,074.00 3.3%

TOTAL, CLASSIFIED SALARIES 986,126,957.00 1,023,027,142.00 586,129,696.83 1,057,086,176.00 (34,059,034.00) -3.3%

EMPLOYEE BENEFITS

STRS 3101-3102 749,780,809.00 770,948,325.00 280,009,483.19 739,763,658.00 31,184,667.00 4.0%

PERS 3201-3202 194,849,639.00 191,515,341.00 106,496,560.25 190,829,876.00 685,465.00 0.4%

OASDI/Medicare/Alternative 3301-3302 120,469,813.00 127,918,270.00 67,774,890.17 122,590,735.00 5,327,535.00 4.2%

Health and Welfare Benefits 3401-3402 725,274,023.00 727,895,903.00 417,577,031.49 699,583,075.00 28,312,828.00 3.9%

Unemployment Insurance 3501-3502 2,432,555.00 2,551,894.00 1,141,299.44 2,517,804.00 34,090.00 1.3%

Workers' Compensation 3601-3602 112,289,914.00 117,314,905.00 63,001,447.41 112,361,938.00 4,952,967.00 4.2%

OPEB, Allocated 3701-3702 252,802,548.00 261,946,154.00 144,239,896.46 238,435,419.00 23,510,735.00 9.0%

OPEB, Active Employees 3751-3752 0.00 0.00 51.52 0.00 0.00 0.0%

Other Employee Benefits 3901-3902 14,698,072.00 0.00 19,339.18 0.00 0.00 0.0%

TOTAL, EMPLOYEE BENEFITS 2,172,597,373.00 2,200,090,792.00 1,080,259,999.11 2,106,082,505.00 94,008,287.00 4.3%

BOOKS AND SUPPLIES

Approved Textbooks and Core Curricula Materials 4100 142,836,966.00 184,755,938.00 14,357,357.56 147,997,981.00 36,757,957.00 19.9%

Books and Other Reference Materials 4200 732,590.00 1,728,847.00 969,892.64 2,530,352.00 (801,505.00) -46.4%

Materials and Supplies 4300 546,222,070.88 354,613,421.38 70,713,242.39 233,140,247.00 121,473,174.38 34.3%

Noncapitalized Equipment 4400 8,565,727.00 32,514,244.00 8,922,841.02 25,760,314.00 6,753,930.00 20.8%

Food 4700 191,442.00 224,935.00 41,490.10 161,515.00 63,420.00 28.2%

TOTAL, BOOKS AND SUPPLIES 698,548,795.88 573,837,385.38 95,004,823.71 409,590,409.00 164,246,976.38 28.6%

SERVICES AND OTHER OPERATING EXPENDITURES

Subagreements for Services 5100 377,476,935.00 384,449,534.00 169,213,036.07 377,971,938.00 6,477,596.00 1.7%

Travel and Conferences 5200 5,802,418.00 9,595,189.00 6,147,918.27 8,315,213.00 1,279,976.00 13.3%

Dues and Memberships 5300 2,336,498.00 2,581,284.00 1,517,758.55 2,433,430.00 147,854.00 5.7%

Insurance 5400-5450 38,829,219.00 39,250,296.00 7,596,312.65 54,128,459.00 (14,878,163.00) -37.9%

Operations and Housekeeping Services 5500 144,691,491.00 153,706,759.00 69,901,922.42 153,570,180.00 136,579.00 0.1%

Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 28,960,464.00 30,769,913.00 7,411,954.95 14,561,793.00 16,208,120.00 52.7%0.00 0.00 0.00 0.0%

Transfers of Direct Costs 5710 0.00 0.00 0.00 0.00 0.00 0.0%

Transfers of Direct Costs - Interfund 5750 0.00 0.00 0.00 0.00 0.00 0.0%

Professional/Consulting Services and

Operating Expenditures 5800 236,552,154.00 289,336,177.65 105,247,196.06 264,424,307.00 24,911,870.65 8.6%

Communications 5900 27,373,884.00 28,332,090.00 10,913,616.54 21,393,275.00 6,938,815.00 24.5%

TOTAL, SERVICES AND OTHER

OPERATING EXPENDITURES 862,023,063.00 938,021,242.65 377,949,715.51 896,798,595.00 41,222,647.65 4.4%

Page 6




19 64733 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)

CAPITAL OUTLAY

Land 6100 0.00 0.00 0.00 0.00 0.00 0.0%

Land Improvements 6170 0.00 30,000.00 5,884.95 264.00 29,736.00 99.1%

Buildings and Improvements of Buildings 6200 82,227,875.00 75,187,582.86 11,988,017.10 77,943,024.86 (2,755,442.00) -3.7%

Books and Media for New School Libraries

or Major Expansion of School Libraries 6300 0.00 0.00 0.00 0.00 0.00 0.0%

Equipment 6400 19,147,933.00 20,017,486.00 5,160,078.76 8,208,683.00 11,808,803.00 59.0%

Equipment Replacement 6500 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, CAPITAL OUTLAY 101,375,808.00 95,235,068.86 17,153,980.81 86,151,971.86 9,083,097.00 9.5%

OTHER OUTGO (excluding Transfers of Indirect Costs)

Tuition

Tuition for Instruction Under Interdistrict

Attendance Agreements 7110 0.00 0.00 0.00 0.00 0.00 0.0%

State Special Schools 7130 650,466.00 636,876.00 0.00 636,876.00 0.00 0.0%

Tuition, Excess Costs, and/or Deficit Payments

Payments to Districts or Charter Schools 7141 0.00 13,590.00 13,590.00 13,590.00 0.00 0.0%

Payments to County Offices 7142 6,000,000.00 6,000,000.00 (3,531,608.63) 6,000,000.00 0.00 0.0%

Payments to JPAs 7143 0.00 0.00 0.00 0.00 0.00 0.0%

Transfers of Pass-Through Revenues

To Districts or Charter Schools 7211 0.00 0.00 0.00 0.00 0.00 0.0%

To County Offices 7212 0.00 0.00 0.00 0.00 0.00 0.0%

To JPAs 7213 0.00 0.00 0.00 0.00 0.00 0.0%

Special Education SELPA Transfers of Apportionments

To Districts or Charter Schools 6500 7221 0.00 0.00 0.00 0.00 0.00 0.0%

To County Offices 6500 7222 0.00 0.00 0.00 0.00 0.00 0.0%

To JPAs 6500 7223 0.00 0.00 0.00 0.00 0.00 0.0%

ROC/P Transfers of Apportionments



To JPAs 6360 7223 0.00 0.00 0.00 0.00 0.00 0.0%

Other Transfers of Apportionments All Other 7221-7223 1,003,008.00 1,003,008.00 496,573.19 1,003,008.00 0.00 0.0%

All Other Transfers 7281-7283 0.00 0.00 0.00 0.00 0.00 0.0%

All Other Transfers Out to All Others 7299 0.00 0.00 0.00 0.00 0.00 0.0%

Debt Service

Debt Service - Interest 7438 48,301.00 48,301.00 0.00 27,523.00 20,778.00 43.0%

Other Debt Service - Principal 7439 440,615.00 374,794.00 0.00 395,572.00 (20,778.00) -5.5%

TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs) 8,142,390.00 8,076,569.00 (3,021,445.44) 8,076,569.00 0.00 0.0%

OTHER OUTGO - TRANSFERS OF INDIRECT COSTS

Transfers of Indirect Costs 7310 0.00 0.00 0.00 0.00

Transfers of Indirect Costs - Interfund 7350 (27,277,734.00) (25,825,550.00) (10,638,261.31) (25,438,318.00) (387,232.00) 1.5%

TOTAL, OTHER OUTGO - TRANSFERS OF INDIRECT COSTS (27,277,734.00) (25,825,550.00) (10,638,261.31) (25,438,318.00) (387,232.00) 1.5%

TOTAL, EXPENDITURES 7,810,252,248.88 7,928,391,724.89 3,830,946,891.48 7,539,819,044.86 388,572,680.03 4.9%

Page 7




19 64733 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)

INTERFUND TRANSFERS

INTERFUND TRANSFERS IN

From: Special Reserve Fund 8912 20,000,000.00 20,000,000.00 0.00 20,000,000.00 0.00 0.0%

From: Bond Interest and

Redemption Fund 8914 0.00 0.00 0.00 0.00 0.00 0.0%

Other Authorized Interfund Transfers In 8919 0.00 17,337,030.00 776,902.92 776,904.00 (16,560,126.00) -95.5%

(a) TOTAL, INTERFUND TRANSFERS IN 20,000,000.00 37,337,030.00 776,902.92 20,776,904.00 (16,560,126.00) -44.4%

INTERFUND TRANSFERS OUT

To: Child Development Fund 7611 30,427,260.00 34,406,630.00 0.00 24,817,292.00 9,589,338.00 27.9%

To: Special Reserve Fund 7612 0.00 0.00 0.00 0.00 0.00 0.0%

To: State School Building Fund/

County School Facilities Fund 7613 0.00 0.00 0.00 0.00 0.00 0.0%

To: Cafeteria Fund 7616 1,058,772.00 1,373,456.00 0.00 1,373,456.00 0.00 0.0%

Other Authorized Interfund Transfers Out 7619 24,966,645.00 25,643,622.00 23,621,018.24 28,092,488.00 (2,448,866.00) -9.5%

(b) TOTAL, INTERFUND TRANSFERS OUT 56,452,677.00 61,423,708.00 23,621,018.24 54,283,236.00 7,140,472.00 11.6%

OTHER SOURCES/USES

SOURCES

State Apportionments

Emergency Apportionments 8931 0.00 0.00 0.00 0.00 0.00 0.0%

Proceeds

Proceeds from Disposal of

Capital Assets 8953 0.00 0.00 0.00 0.00 0.00 0.0%

Other Sources

Transfers from Funds of

Lapsed/Reorganized LEAs 8965 0.00 0.00 0.00 0.00 0.00 0.0%

Long-Term Debt Proceeds

Proceeds from Certificates

of Participation 8971 0.00 0.00 0.00 0.00 0.00 0.0%

Proceeds from Capital Leases 8972 0.00 0.00 0.00 218,759.00 218,759.00 New

Proceeds from Lease Revenue Bonds 8973 0.00 0.00 0.00 0.00 0.00 0.0%

All Other Financing Sources 8979 0.00 0.00 0.00 0.00 0.00 0.0%

(c) TOTAL, SOURCES 0.00 0.00 0.00 218,759.00 218,759.00 New

USES

Transfers of Funds from


All Other Financing Uses 7699 0.00 0.00 0.00 0.00 0.00 0.0%

(d) TOTAL, USES 0.00 0.00 0.00 0.00 0.00 0.0%

CONTRIBUTIONS

Contributions from Unrestricted Revenues 8980 0.00 0.00 0.00 0.00

Contributions from Restricted Revenues 8990 0.00 0.00 0.00 0.00

(e) TOTAL, CONTRIBUTIONS 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, OTHER FINANCING SOURCES/USES

(a - b + c - d + e) (36,452,677.00) (24,086,678.00) (22,844,115.32) (33,287,573.00) 9,200,895.00 38.2%

Page 8



Unrestricted (Resources 0000-1999)Revenues, Expenditures, and Changes in Fund Balance

19 64733 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)

A. REVENUES

1) LCFF Sources 8010-8099 5,587,376,601.00 5,610,962,791.00 3,130,408,715.09 5,610,962,791.00 0.00 0.0%

2) Federal Revenue 8100-8299 8,302,781.00 8,302,781.00 876,864.88 8,302,781.00 0.00 0.0%

3) Other State Revenue 8300-8599 98,663,123.00 167,201,495.00 81,285,416.32 168,976,251.00 1,774,756.00 1.1%

4) Other Local Revenue 8600-8799 126,567,795.00 137,190,772.00 70,588,666.69 142,607,025.00 5,416,253.00 3.9%

5) TOTAL, REVENUES 5,820,910,300.00 5,923,657,839.00 3,283,159,662.98 5,930,848,848.00

B. EXPENDITURES

1) Certificated Salaries 1000-1999 2,295,485,699.00 2,324,902,831.00 1,238,512,714.83 2,234,397,447.00 90,505,384.00 3.9%

2) Classified Salaries 2000-2999 592,325,263.00 602,132,764.00 360,878,141.42 633,385,873.00 (31,253,109.00) -5.2%

3) Employee Benefits 3000-3999 1,321,824,665.00 1,341,678,790.00 740,194,974.47 1,294,977,867.00 46,700,923.00 3.5%


5) Services and Other Operating Expenditures 5000-5999 462,558,049.00 511,020,003.00 194,285,602.99 461,377,658.00 49,642,345.00 9.7%

6) Capital Outlay 6000-6999 27,064,055.00 22,277,157.00 6,130,778.70 8,345,956.00 13,931,201.00 62.5%


Costs) 7400-7499 8,142,390.00 8,076,569.00 (3,021,445.44) 8,076,569.00 0.00 0.0%

8) Other Outgo - Transfers of Indirect Costs 7300-7399 (110,564,660.00) (104,104,228.00) (20,139,525.40) (101,947,226.00) (2,157,002.00) 2.1%




FINANCING SOURCES AND USES (A5 - B9) 886,832,382.09 862,340,817.27 703,089,763.60 1,094,344,280.00



a) Transfers In 8900-8929 20,000,000.00 36,876,416.00 316,289.85 20,316,291.00 (16,560,125.00) -44.9%

b) Transfers Out 7600-7629 56,452,677.00 61,423,708.00 20,674,350.23 51,336,568.00 10,087,140.00 16.4%


a) Sources 8930-8979 0.00 0.00 0.00 218,759.00 218,759.00 New

b) Uses 7630-7699 0.00 0.00 0.00 0.00 0.00 0.0%

3) Contributions 8980-8999 (1,271,906,229.00) (1,195,530,247.00) (714,653,731.00) (1,166,272,956.06) 29,257,290.94 -2.4%

4) TOTAL, OTHER FINANCING SOURCES/USES (1,308,358,906.00) (1,220,077,539.00) (735,011,791.38) (1,197,074,474.06)

Page 9




19 64733 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)


BALANCE (C + D4) (421,526,523.91) (357,736,721.73) (31,922,027.78) (102,730,194.06)



a) As of July 1 - Unaudited 9791 2,097,047,747.19 2,097,047,747.19 2,097,047,747.19 0.00 0.0%

b) Audit Adjustments 9793 0.00 5,223,755.54 5,223,755.54 0.00 0.0%

c) As of July 1 - Audited (F1a + F1b) 2,097,047,747.19 2,102,271,502.73 2,102,271,502.73


e) Adjusted Beginning Balance (F1c + F1d) 1,899,967,420.91 2,102,271,502.73 2,102,271,502.73

2) Ending Balance, June 30 (E + F1e) 1,478,440,897.00 1,744,534,781.00 1,999,541,308.67


a) Nonspendable

Revolving Cash 9711 2,839,039.00 2,676,494.00 2,676,493.12

Stores 9712 23,041,871.00 20,437,237.00 20,437,236.50

Prepaid Items 9713 1,682,968.00 4,188,596.00 4,188,595.92

All Others 9719 0.00 0.00 0.00

b) Restricted 9740 0.00 0.00 0.00

c) Committed


Other Commitments 9760 87,626,497.00 87,626,497.00 87,626,497.00

d) Assigned

Other Assignments 9780 618,032,729.00 830,811,921.00 1,047,579,103.00


Reserve for Economic Uncertainties 9789 78,966,963.00 79,000,000.00 79,000,000.00

Unassigned/Unappropriated Amount 9790 666,250,830.00 719,794,036.00 758,033,383.13

Page 10




19 64733 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)

LCFF SOURCES


State Aid - Current Year 8011 3,654,828,114.00 3,569,641,480.00 2,096,571,076.00 3,569,641,480.00 0.00 0.0%

Education Protection Account State Aid - Current Year 8012 710,012,355.00 770,765,917.00 385,382,969.00 770,765,917.00 0.00 0.0%

State Aid - Prior Years 8019 0.00 0.00 0.00 0.00 0.00 0.0%


Homeowners' Exemptions 8021 6,672,599.00 6,678,291.00 3,342,043.74 6,678,291.00 0.00 0.0%

Timber Yield Tax 8022 0.00 0.00 0.00 0.00 0.00 0.0%

Other Subventions/In-Lieu Taxes 8029 8,393,096.00 8,393,096.00 9,540,858.31 8,393,096.00 0.00 0.0%


Secured Roll Taxes 8041 1,161,515,819.00 1,266,920,012.00 645,738,664.24 1,266,920,012.00 0.00 0.0%

Unsecured Roll Taxes 8042 42,404,811.00 42,404,811.00 40,685,425.86 42,404,811.00 0.00 0.0%

Prior Years' Taxes 8043 38,632,330.00 32,848,103.00 36,912,409.06 32,848,103.00 0.00 0.0%

Supplemental Taxes 8044 28,760,895.00 32,340,043.00 16,678,486.96 32,340,043.00 0.00 0.0%


Fund (ERAF) 8045 198,869,207.00 97,532,904.00 7,691,551.58 97,532,904.00 0.00 0.0%


(SB 617/699/1992) 8047 42,168,249.00 84,718,266.00 33,330,900.91 84,718,266.00 0.00 0.0%


Delinquent Taxes 8048 0.00 0.00 448,690.43 0.00 0.00 0.0%


Royalties and Bonuses 8081 314.00 10.00 0.00 10.00 0.00 0.0%

Other In-Lieu Taxes 8082 0.00 0.00 0.00 0.00 0.00 0.0%

Less: Non-LCFF

(50%) Adjustment 8089 (157.00) (5.00) 0.00 (5.00) 0.00 0.0%

Subtotal, LCFF Sources 5,892,257,632.00 5,912,242,928.00 3,276,323,076.09 5,912,242,928.00 0.00 0.0%

LCFF Transfers

Unrestricted LCFF

Transfers - Current Year 0000 8091 0.00 0.00 0.00 0.00 0.00 0.0%

All Other LCFF


Transfers to Charter Schools in Lieu of Property Taxes 8096 (304,881,031.00) (301,280,137.00) (145,914,361.00) (301,280,137.00) 0.00 0.0%



TOTAL, LCFF SOURCES 5,587,376,601.00 5,610,962,791.00 3,130,408,715.09 5,610,962,791.00 0.00 0.0%

FEDERAL REVENUE


Special Education Entitlement 8181 0.00 0.00 0.00 0.00

Special Education Discretionary Grants 8182 0.00 0.00 0.00 0.00

Child Nutrition Programs 8220 0.00 0.00 0.00 0.00

Donated Food Commodities 8221 0.00 0.00 0.00 0.00

Forest Reserve Funds 8260 0.00 0.00 0.00 0.00 0.00 0.0%

Flood Control Funds 8270 0.00 0.00 0.00 0.00 0.00 0.0%

Wildlife Reserve Funds 8280 0.00 0.00 0.00 0.00 0.00 0.0%

FEMA 8281 0.00 0.00 0.00 0.00 0.00 0.0%

Interagency Contracts Between LEAs 8285 0.00 0.00 0.00 0.00 0.00 0.0%

Pass-Through Revenues from Federal Sources 8287 0.00 0.00 0.00 0.00

Title I, Part A, Basic 3010 8290


Programs 3025 8290


Instruction 4035 8290

Page 11




19 64733 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)


Program 4201 8290


Program 4203 8290


Program (PCSGP) 4610 8290


3020, 3040, 3041,3045, 3060, 3061,3110, 3150, 3155,3177, 3180, 3181,3182, 3185, 4050,4123, 4124, 4126,4127, 4128, 5510,

5630 8290

Career and Technical Education 3500-3599 8290

All Other Federal Revenue All Other 8290 8,302,781.00 8,302,781.00 876,864.88 8,302,781.00 0.00 0.0%

TOTAL, FEDERAL REVENUE 8,302,781.00 8,302,781.00 876,864.88 8,302,781.00 0.00 0.0%

OTHER STATE REVENUE


ROC/P Entitlement

Prior Years 6360 8319


Current Year 6500 8311

Prior Years 6500 8319

All Other State Apportionments - Current Year All Other 8311 0.00 0.00 0.00 0.00 0.00 0.0%


Child Nutrition Programs 8520 0.00 0.00 0.00 0.00

Mandated Costs Reimbursements 8550 17,565,654.00 17,567,305.00 17,565,659.00 17,565,659.00 (1,646.00) 0.0%




Homeowners' Exemptions 8575 0.00 0.00 0.00 0.00

Other Subventions/In-Lieu Taxes 8576 0.00 0.00 0.00 0.00


After School Education and Safety (ASES) 6010 8590

Charter School Facility Grant 6030 8590


Program 6387 8590

Drug/Alcohol/Tobacco Funds 6650, 6690, 6695 8590

California Clean Energy Jobs Act 6230 8590

Specialized Secondary 7370 8590

American Indian Early Childhood Education 7210 8590

Quality Education Investment Act 7400 8590

All Other State Revenue All Other 8590 10,165,521.00 77,353,624.00 38,273,797.37 77,417,886.00 64,262.00 0.1%

TOTAL, OTHER STATE REVENUE 98,663,123.00 167,201,495.00 81,285,416.32 168,976,251.00 1,774,756.00 1.1%

Page 12




19 64733 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)

OTHER LOCAL REVENUE

Other Local Revenue



Secured Roll 8615 0.00 0.00 0.00 0.00

Unsecured Roll 8616 0.00 0.00 0.00 0.00

Prior Years' Taxes 8617 0.00 0.00 0.00 0.00

Supplemental Taxes 8618 0.00 0.00 0.00 0.00


Parcel Taxes 8621 0.00 0.00 0.00 0.00 0.00 0.0%

Other 8622 0.00 0.00 0.00 0.00 0.00 0.0%


Not Subject to LCFF Deduction 8625 0.00 0.00 0.00 0.00


Taxes 8629 0.00 0.00 0.00 0.00

Sales

Sale of Equipment/Supplies 8631 230,000.00 230,000.00 212,984.38 230,000.00 0.00 0.0%



All Other Sales 8639 0.00 0.00 0.00 0.00 0.00 0.0%

Leases and Rentals 8650 19,088,000.00 24,639,384.00 9,125,394.12 24,360,382.00 (279,002.00) -1.1%

Interest 8660 29,202,391.00 31,521,487.00 19,475,253.07 35,544,113.00 4,022,626.00 12.8%


Fees and Contracts

Adult Education Fees 8671 0.00 0.00 0.00 0.00 0.00 0.0%

Non-Resident Students 8672 193,482.00 29,449.00 1,000.00 48,946.00 19,497.00 66.2%




All Other Fees and Contracts 8689 37,757,786.00 38,102,696.00 17,600,310.82 37,153,517.00 (949,179.00) -2.5%

Other Local Revenue

Plus: Misc Funds Non-LCFF (50%) Adjustment 8691 157.00 5.00 0.00 5.00 0.00 0.0%

Pass-Through Revenues From Local Sources 8697 0.00 0.00 0.00 0.00

All Other Local Revenue 8699 40,095,979.00 42,667,751.00 24,173,724.30 45,270,062.00 2,602,311.00 6.1%

Tuition 8710 0.00 0.00 0.00 0.00 0.00 0.0%




From Districts or Charter Schools 6500 8791

From County Offices 6500 8792

From JPAs 6500 8793

ROC/P Transfers

From Districts or Charter Schools 6360 8791

From County Offices 6360 8792

From JPAs 6360 8793


From Districts or Charter Schools All Other 8791 0.00 0.00 0.00 0.00 0.00 0.0%




TOTAL, OTHER LOCAL REVENUE 126,567,795.00 137,190,772.00 70,588,666.69 142,607,025.00 5,416,253.00 3.9%

TOTAL, REVENUES 5,820,910,300.00 5,923,657,839.00 3,283,159,662.98 5,930,848,848.00 7,191,009.00 0.1%

Page 13




19 64733 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)

Certificated Teachers' Salaries 1100 1,793,972,031.00 1,806,819,588.00 951,190,286.63 1,727,514,980.00 79,304,608.00 4.4%



Other Certificated Salaries 1900 56,151,705.00 62,109,724.00 41,296,225.37 72,767,233.00 (10,657,509.00) -17.2%

TOTAL, CERTIFICATED SALARIES 2,295,485,699.00 2,324,902,831.00 1,238,512,714.83 2,234,397,447.00 90,505,384.00 3.9%

CLASSIFIED SALARIES

Classified Instructional Salaries 2100 8,524,044.00 20,982,767.00 9,402,271.61 18,865,159.00 2,117,608.00 10.1%


Classified Supervisors' and Administrators' Salaries 2300 25,323,652.00 25,409,716.00 16,122,842.07 28,144,579.00 (2,734,863.00) -10.8%

Clerical, Technical and Office Salaries 2400 225,967,725.00 214,013,322.00 141,780,709.20 246,567,543.00 (32,554,221.00) -15.2%

Other Classified Salaries 2900 64,556,001.00 70,570,461.00 34,626,259.92 66,881,925.00 3,688,536.00 5.2%

TOTAL, CLASSIFIED SALARIES 592,325,263.00 602,132,764.00 360,878,141.42 633,385,873.00 (31,253,109.00) -5.2%

EMPLOYEE BENEFITS

STRS 3101-3102 391,789,951.00 397,315,355.00 207,321,319.41 374,208,911.00 23,106,444.00 5.8%

PERS 3201-3202 122,745,746.00 121,577,030.00 67,445,951.18 118,527,952.00 3,049,078.00 2.5%


Health and Welfare Benefits 3401-3402 462,281,215.00 475,512,241.00 280,105,080.90 480,612,646.00 (5,100,405.00) -1.1%

Unemployment Insurance 3501-3502 1,751,329.00 1,804,075.00 802,200.22 1,854,635.00 (50,560.00) -2.8%

Workers' Compensation 3601-3602 81,282,850.00 83,994,035.00 44,247,990.39 79,458,234.00 4,535,801.00 5.4%

OPEB, Allocated 3701-3702 170,193,472.00 180,467,532.00 96,835,509.96 162,478,239.00 17,989,293.00 10.0%


Other Employee Benefits 3901-3902 14,698,072.00 0.00 19,339.18 0.00 0.00 0.0%

TOTAL, EMPLOYEE BENEFITS 1,321,824,665.00 1,341,678,790.00 740,194,974.47 1,294,977,867.00 46,700,923.00 3.5%

BOOKS AND SUPPLIES

Approved Textbooks and Core Curricula Materials 4100 117,935,462.00 159,244,900.00 14,357,216.90 119,996,138.00 39,248,762.00 24.6%

Books and Other Reference Materials 4200 722,377.00 963,907.00 832,877.59 2,211,069.00 (1,247,162.00) -129.4%



Food 4700 54,536.00 90,820.00 40,350.62 50,711.00 40,109.00 44.2%



Subagreements for Services 5100 49,646,221.00 64,936,896.00 29,265,281.33 48,755,335.00 16,181,561.00 24.9%

Travel and Conferences 5200 4,223,259.00 6,450,999.00 4,137,482.29 4,806,324.00 1,644,675.00 25.5%

Dues and Memberships 5300 2,336,098.00 2,519,109.00 1,507,006.28 2,415,620.00 103,489.00 4.1%

Insurance 5400-5450 38,829,219.00 39,250,296.00 7,596,312.65 54,128,459.00 (14,878,163.00) -37.9%

Operations and Housekeeping Services 5500 144,676,491.00 153,691,059.00 69,885,740.15 153,528,163.00 162,896.00 0.1%

Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 14,338,089.00 13,759,492.00 5,743,626.96 11,707,543.00 2,051,949.00 14.9%




Operating Expenditures 5800 181,436,568.00 202,534,939.00 65,303,953.24 164,994,427.00 37,540,512.00 18.5%

Communications 5900 27,072,104.00 27,877,213.00 10,846,200.09 21,041,787.00 6,835,426.00 24.5%


OPERATING EXPENDITURES 462,558,049.00 511,020,003.00 194,285,602.99 461,377,658.00 49,642,345.00 9.7%

Page 14




19 64733 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)

CAPITAL OUTLAY

Land 6100 0.00 0.00 0.00 0.00 0.00 0.0%

Land Improvements 6170 0.00 30,000.00 5,884.95 264.00 29,736.00 99.1%

Buildings and Improvements of Buildings 6200 7,978,996.00 3,597,558.00 1,546,007.50 1,609,302.00 1,988,256.00 55.3%



Equipment 6400 19,085,059.00 18,649,599.00 4,578,886.25 6,736,390.00 11,913,209.00 63.9%


TOTAL, CAPITAL OUTLAY 27,064,055.00 22,277,157.00 6,130,778.70 8,345,956.00 13,931,201.00 62.5%


Tuition



State Special Schools 7130 650,466.00 636,876.00 0.00 636,876.00 0.00 0.0%


Payments to Districts or Charter Schools 7141 0.00 13,590.00 13,590.00 13,590.00 0.00 0.0%

Payments to County Offices 7142 6,000,000.00 6,000,000.00 (3,531,608.63) 6,000,000.00 0.00 0.0%

Payments to JPAs 7143 0.00 0.00 0.00 0.00 0.00 0.0%




To JPAs 7213 0.00 0.00 0.00 0.00 0.00 0.0%


To Districts or Charter Schools 6500 7221

To County Offices 6500 7222

To JPAs 6500 7223


To Districts or Charter Schools 6360 7221

To County Offices 6360 7222

To JPAs 6360 7223

Other Transfers of Apportionments All Other 7221-7223 1,003,008.00 1,003,008.00 496,573.19 1,003,008.00 0.00 0.0%



Debt Service

Debt Service - Interest 7438 48,301.00 48,301.00 0.00 27,523.00 20,778.00 43.0%

Other Debt Service - Principal 7439 440,615.00 374,794.00 0.00 395,572.00 (20,778.00) -5.5%

TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs) 8,142,390.00 8,076,569.00 (3,021,445.44) 8,076,569.00 0.00 0.0%


Transfers of Indirect Costs 7310 (83,286,926.00) (78,278,678.00) (9,501,264.09) (76,508,908.00) (1,769,770.00) 2.3%

Transfers of Indirect Costs - Interfund 7350 (27,277,734.00) (25,825,550.00) (10,638,261.31) (25,438,318.00) (387,232.00) 1.5%

TOTAL, OTHER OUTGO - TRANSFERS OF INDIRECT COSTS (110,564,660.00) (104,104,228.00) (20,139,525.40) (101,947,226.00) (2,157,002.00) 2.1%


Page 15




19 64733 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)

INTERFUND TRANSFERS


From: Special Reserve Fund 8912 20,000,000.00 20,000,000.00 0.00 20,000,000.00 0.00 0.0%


Redemption Fund 8914 0.00 0.00 0.00 0.00 0.00 0.0%

Other Authorized Interfund Transfers In 8919 0.00 16,876,416.00 316,289.85 316,291.00 (16,560,125.00) -98.1%

(a) TOTAL, INTERFUND TRANSFERS IN 20,000,000.00 36,876,416.00 316,289.85 20,316,291.00 (16,560,125.00) -44.9%


To: Child Development Fund 7611 30,427,260.00 34,406,630.00 0.00 24,817,292.00 9,589,338.00 27.9%




To: Cafeteria Fund 7616 1,058,772.00 1,373,456.00 0.00 1,373,456.00 0.00 0.0%

Other Authorized Interfund Transfers Out 7619 24,966,645.00 25,643,622.00 20,674,350.23 25,145,820.00 497,802.00 1.9%

(b) TOTAL, INTERFUND TRANSFERS OUT 56,452,677.00 61,423,708.00 20,674,350.23 51,336,568.00 10,087,140.00 16.4%

OTHER SOURCES/USES

SOURCES


Emergency Apportionments 8931 0.00 0.00 0.00 0.00 0.00 0.0%

Proceeds


Capital Assets 8953 0.00 0.00 0.00 0.00 0.00 0.0%

Other Sources






Proceeds from Capital Leases 8972 0.00 0.00 0.00 218,759.00 218,759.00 New



(c) TOTAL, SOURCES 0.00 0.00 0.00 218,759.00 218,759.00 New

USES




(d) TOTAL, USES 0.00 0.00 0.00 0.00 0.00 0.0%

CONTRIBUTIONS

Contributions from Unrestricted Revenues 8980 (1,271,906,229.00) (1,195,530,247.00) (714,653,731.00) (1,166,272,956.06) 29,257,290.94 -2.4%

Contributions from Restricted Revenues 8990 0.00 0.00 0.00 0.00 0.00 0.0%

(e) TOTAL, CONTRIBUTIONS (1,271,906,229.00) (1,195,530,247.00) (714,653,731.00) (1,166,272,956.06) 29,257,290.94 -2.4%


(a - b + c - d + e) (1,308,358,906.00) (1,220,077,539.00) (735,011,791.38) (1,197,074,474.06) 23,003,064.94 -1.9%

Page 16



Restricted (Resources 2000-9999)Revenue, Expenditures, and Changes in Fund Balance

19 64733 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)

A. REVENUES

1) LCFF Sources 8010-8099 0.00 0.00 0.00 0.00 0.00 0.0%

2) Federal Revenue 8100-8299 759,490,220.00 777,676,479.00 244,968,812.66 652,297,260.00 (125,379,219.00) -16.1%

3) Other State Revenue 8300-8599 774,796,068.00 805,929,950.00 317,415,227.51 805,733,105.00 (196,845.00) 0.0%

4) Other Local Revenue 8600-8799 15,790,828.00 21,900,075.00 8,231,531.15 15,997,982.00 (5,902,093.00) -27.0%

5) TOTAL, REVENUES 1,550,077,116.00 1,605,506,504.00 570,615,571.32 1,474,028,347.00

B. EXPENDITURES

1) Certificated Salaries 1000-1999 713,229,897.00 791,026,244.00 449,595,667.43 767,073,690.00 23,952,554.00 3.0%

2) Classified Salaries 2000-2999 393,801,694.00 420,894,378.00 225,251,555.41 423,700,303.00 (2,805,925.00) -0.7%

3) Employee Benefits 3000-3999 850,772,708.00 858,412,002.00 340,065,024.64 811,104,638.00 47,307,364.00 5.5%


5) Services and Other Operating Expenditures 5000-5999 399,465,014.00 427,001,239.65 183,664,112.52 435,420,937.00 (8,419,697.35) -2.0%

6) Capital Outlay 6000-6999 74,311,753.00 72,957,911.86 11,023,202.11 77,806,015.86 (4,848,104.00) -6.6%


Costs) 7400-7499 0.00 0.00 0.00 0.00 0.00 0.0%

8) Other Outgo - Transfers of Indirect Costs 7300-7399 83,286,926.00 78,278,678.00 9,501,264.09 76,508,908.00 1,769,770.00 2.3%




FINANCING SOURCES AND USES (A5 - B9) (1,326,097,214.97) (1,261,568,199.16) (680,261,420.78) (1,229,286,129.86)



a) Transfers In 8900-8929 0.00 460,614.00 460,613.07 460,613.00 (1.00) 0.0%

b) Transfers Out 7600-7629 0.00 0.00 2,946,668.01 2,946,668.00 (2,946,668.00) New


a) Sources 8930-8979 0.00 0.00 0.00 0.00 0.00 0.0%

b) Uses 7630-7699 0.00 0.00 0.00 0.00 0.00 0.0%

3) Contributions 8980-8999 1,271,906,229.00 1,195,530,247.00 714,653,731.00 1,166,272,956.06 (29,257,290.94) -2.4%

4) TOTAL, OTHER FINANCING SOURCES/USES 1,271,906,229.00 1,195,990,861.00 712,167,676.06 1,163,786,901.06

Page 17




19 64733 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)


BALANCE (C + D4) (54,190,985.97) (65,577,338.16) 31,906,255.28 (65,499,228.80)



a) As of July 1 - Unaudited 9791 123,753,160.72 123,753,160.72 123,753,160.72 0.00 0.0%

b) Audit Adjustments 9793 0.00 (9,174,312.56) (9,174,312.56) 0.00 0.0%

c) As of July 1 - Audited (F1a + F1b) 123,753,160.72 114,578,848.16 114,578,848.16


e) Adjusted Beginning Balance (F1c + F1d) 110,864,974.97 114,578,848.16 114,578,848.16

2) Ending Balance, June 30 (E + F1e) 56,673,989.00 49,001,510.00 49,079,619.36


a) Nonspendable

Revolving Cash 9711 0.00 0.00 0.00

Stores 9712 0.00 0.00 0.00

Prepaid Items 9713 0.00 21,437.00 21,436.67

All Others 9719 0.00 0.00 0.00

b) Restricted 9740 56,673,989.00 48,980,073.00 49,058,182.69

c) Committed


Other Commitments 9760 0.00 0.00 0.00

d) Assigned

Other Assignments 9780 0.00 0.00 0.00


Reserve for Economic Uncertainties 9789 0.00 0.00 0.00

Unassigned/Unappropriated Amount 9790 0.00 0.00 0.00

Page 18




19 64733 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)

LCFF SOURCES


State Aid - Current Year 8011 0.00 0.00 0.00 0.00

Education Protection Account State Aid - Current Year 8012 0.00 0.00 0.00 0.00

State Aid - Prior Years 8019 0.00 0.00 0.00 0.00


Homeowners' Exemptions 8021 0.00 0.00 0.00 0.00

Timber Yield Tax 8022 0.00 0.00 0.00 0.00

Other Subventions/In-Lieu Taxes 8029 0.00 0.00 0.00 0.00


Secured Roll Taxes 8041 0.00 0.00 0.00 0.00

Unsecured Roll Taxes 8042 0.00 0.00 0.00 0.00

Prior Years' Taxes 8043 0.00 0.00 0.00 0.00

Supplemental Taxes 8044 0.00 0.00 0.00 0.00


Fund (ERAF) 8045 0.00 0.00 0.00 0.00


(SB 617/699/1992) 8047 0.00 0.00 0.00 0.00


Delinquent Taxes 8048 0.00 0.00 0.00 0.00


Royalties and Bonuses 8081 0.00 0.00 0.00 0.00

Other In-Lieu Taxes 8082 0.00 0.00 0.00 0.00

Less: Non-LCFF

(50%) Adjustment 8089 0.00 0.00 0.00 0.00

Subtotal, LCFF Sources 0.00 0.00 0.00 0.00

LCFF Transfers

Unrestricted LCFF

Transfers - Current Year 0000 8091

All Other LCFF


Transfers to Charter Schools in Lieu of Property Taxes 8096 0.00 0.00 0.00 0.00



TOTAL, LCFF SOURCES 0.00 0.00 0.00 0.00 0.00 0.0%

FEDERAL REVENUE


Special Education Entitlement 8181 130,168,891.00 130,168,891.00 584,076.02 130,168,891.00 0.00 0.0%

Special Education Discretionary Grants 8182 15,670,334.00 15,702,136.00 5,488,310.31 14,437,292.00 (1,264,844.00) -8.1%


Donated Food Commodities 8221 0.00 0.00 0.00 0.00 0.00 0.0%

Forest Reserve Funds 8260 0.00 0.00 0.00 0.00

Flood Control Funds 8270 0.00 0.00 0.00 0.00

Wildlife Reserve Funds 8280 0.00 0.00 0.00 0.00

FEMA 8281 0.00 21,801.00 20,779.60 21,056.00 (745.00) -3.4%

Interagency Contracts Between LEAs 8285 1,258,447.00 2,308,713.00 780,666.17 1,731,889.00 (576,824.00) -25.0%

Pass-Through Revenues from Federal Sources 8287 0.00 0.00 0.00 0.00 0.00 0.0%

Title I, Part A, Basic 3010 8290 426,554,249.00 431,167,962.00 180,725,016.98 359,715,656.00 (71,452,306.00) -16.6%


Programs 3025 8290 1,081,975.00 1,075,471.00 326,254.09 956,584.00 (118,887.00) -11.1%


Instruction 4035 8290 32,240,345.00 31,294,836.00 12,867,662.14 26,958,951.00 (4,335,885.00) -13.9%

Page 19




19 64733 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)


Program 4201 8290 3,729,401.00 4,293,133.00 1,643,483.81 2,208,346.00 (2,084,787.00) -48.6%


Program 4203 8290 18,544,586.00 19,664,143.00 6,416,941.34 10,531,852.00 (9,132,291.00) -46.4%


Program (PCSGP) 4610 8290 0.00 0.00 0.00 0.00 0.00 0.0%


3020, 3040, 3041,3045, 3060, 3061,3110, 3150, 3155,3177, 3180, 3181,3182, 3185, 4050,4123, 4124, 4126,4127, 4128, 5510,

5630 8290 77,736,525.00 86,740,116.00 23,137,756.02 60,729,707.00 (26,010,409.00) -30.0%

Career and Technical Education 3500-3599 8290 6,153,270.00 6,698,730.00 315,584.28 6,204,972.00 (493,758.00) -7.4%

All Other Federal Revenue All Other 8290 46,352,197.00 48,540,547.00 12,662,281.90 38,632,064.00 (9,908,483.00) -20.4%

TOTAL, FEDERAL REVENUE 759,490,220.00 777,676,479.00 244,968,812.66 652,297,260.00 (125,379,219.00) -16.1%

OTHER STATE REVENUE


ROC/P Entitlement

Prior Years 6360 8319 0.00 0.00 0.00 0.00 0.00 0.0%


Current Year 6500 8311 354,343,534.00 354,498,928.00 202,465,761.00 361,973,008.00 7,474,080.00 2.1%

Prior Years 6500 8319 0.00 0.00 0.00 1,886,701.00 1,886,701.00 New

All Other State Apportionments - Current Year All Other 8311 3,086,253.00 3,086,253.00 1,823,879.00 3,086,253.00 0.00 0.0%



Mandated Costs Reimbursements 8550 0.00 0.00 0.00 0.00




Homeowners' Exemptions 8575 0.00 0.00 0.00 0.00 0.00 0.0%

Other Subventions/In-Lieu Taxes 8576 0.00 0.00 0.00 0.00 0.00 0.0%


After School Education and Safety (ASES) 6010 8590 75,156,533.00 89,540,047.00 58,494,665.42 87,923,188.00 (1,616,859.00) -1.8%

Charter School Facility Grant 6030 8590 0.00 0.00 0.00 0.00 0.00 0.0%


Program 6387 8590 13,589,935.00 16,962,331.00 16,899,867.95 14,467,256.00 (2,495,075.00) -14.7%

Drug/Alcohol/Tobacco Funds 6650, 6690, 6695 8590 1,225,109.00 2,317,130.00 281,746.59 2,093,699.00 (223,431.00) -9.6%

California Clean Energy Jobs Act 6230 8590 0.00 0.00 0.00 0.00 0.00 0.0%

Specialized Secondary 7370 8590 0.00 244,500.00 153,999.16 64,359.00 (180,141.00) -73.7%

American Indian Early Childhood Education 7210 8590 0.00 0.00 0.00 0.00 0.00 0.0%

Quality Education Investment Act 7400 8590 0.00 0.00 0.00 0.00 0.00 0.0%

All Other State Revenue All Other 8590 302,498,060.00 313,769,973.00 33,367,692.49 306,237,048.00 (7,532,925.00) -2.4%

TOTAL, OTHER STATE REVENUE 774,796,068.00 805,929,950.00 317,415,227.51 805,733,105.00 (196,845.00) 0.0%

Page 20




19 64733 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)

OTHER LOCAL REVENUE

Other Local Revenue



Secured Roll 8615 0.00 0.00 0.00 0.00 0.00 0.0%

Unsecured Roll 8616 0.00 0.00 0.00 0.00 0.00 0.0%

Prior Years' Taxes 8617 0.00 0.00 0.00 0.00 0.00 0.0%

Supplemental Taxes 8618 0.00 0.00 0.00 0.00 0.00 0.0%


Parcel Taxes 8621 0.00 0.00 0.00 0.00 0.00 0.0%

Other 8622 0.00 0.00 0.00 0.00 0.00 0.0%


Not Subject to LCFF Deduction 8625 0.00 0.00 0.00 0.00 0.00 0.0%


Taxes 8629 0.00 0.00 0.00 0.00 0.00 0.0%

Sales

Sale of Equipment/Supplies 8631 0.00 0.00 0.00 0.00 0.00 0.0%



All Other Sales 8639 0.00 0.00 0.00 0.00 0.00 0.0%

Leases and Rentals 8650 0.00 0.00 0.00 0.00 0.00 0.0%

Interest 8660 0.00 0.00 0.00 0.00 0.00 0.0%


Fees and Contracts

Adult Education Fees 8671 0.00 0.00 0.00 0.00

Non-Resident Students 8672 0.00 0.00 0.00 0.00




All Other Fees and Contracts 8689 0.00 0.00 30,380.45 73,888.00 73,888.00 New

Other Local Revenue

Plus: Misc Funds Non-LCFF (50%) Adjustment 8691 0.00 0.00 0.00 0.00

Pass-Through Revenues From Local Sources 8697 0.00 0.00 0.00 0.00 0.00 0.0%

All Other Local Revenue 8699 15,669,429.00 21,669,512.00 7,970,587.70 15,693,531.00 (5,975,981.00) -27.6%

Tuition 8710 121,399.00 230,563.00 230,563.00 230,563.00 0.00 0.0%






From JPAs 6500 8793 0.00 0.00 0.00 0.00 0.00 0.0%

ROC/P Transfers



From JPAs 6360 8793 0.00 0.00 0.00 0.00 0.00 0.0%


From Districts or Charter Schools All Other 8791 0.00 0.00 0.00 0.00 0.00 0.0%0.00




TOTAL, OTHER LOCAL REVENUE 15,790,828.00 21,900,075.00 8,231,531.15 15,997,982.00 (5,902,093.00) -27.0%

TOTAL, REVENUES 1,550,077,116.00 1,605,506,504.00 570,615,571.32 1,474,028,347.00 (131,478,157.00) -8.2%

Page 21




19 64733 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)

CERTIFICATED SALARIES

Certificated Teachers' Salaries 1100 415,608,662.00 464,635,812.00 281,113,884.84 460,578,716.00 4,057,096.00 0.9%



Other Certificated Salaries 1900 95,748,398.00 102,933,570.00 55,032,894.38 99,411,422.00 3,522,148.00 3.4%

TOTAL, CERTIFICATED SALARIES 713,229,897.00 791,026,244.00 449,595,667.43 767,073,690.00 23,952,554.00 3.0%

CLASSIFIED SALARIES

Classified Instructional Salaries 2100 230,233,393.00 230,625,120.00 124,303,863.02 233,092,293.00 (2,467,173.00) -1.1%


Classified Supervisors' and Administrators' Salaries 2300 2,465,343.00 2,842,282.00 1,480,198.62 2,586,476.00 255,806.00 9.0%

Clerical, Technical and Office Salaries 2400 38,049,342.00 39,513,795.00 17,920,621.57 32,056,630.00 7,457,165.00 18.9%

Other Classified Salaries 2900 50,427,436.00 57,668,880.00 28,441,894.80 57,155,342.00 513,538.00 0.9%

TOTAL, CLASSIFIED SALARIES 393,801,694.00 420,894,378.00 225,251,555.41 423,700,303.00 (2,805,925.00) -0.7%

EMPLOYEE BENEFITS

STRS 3101-3102 357,990,858.00 373,632,970.00 72,688,163.78 365,554,747.00 8,078,223.00 2.2%

PERS 3201-3202 72,103,893.00 69,938,311.00 39,050,609.07 72,301,924.00 (2,363,613.00) -3.4%


Health and Welfare Benefits 3401-3402 262,992,808.00 252,383,662.00 137,471,950.59 218,970,429.00 33,413,233.00 13.2%

Unemployment Insurance 3501-3502 681,226.00 747,819.00 339,099.22 663,169.00 84,650.00 11.3%

Workers' Compensation 3601-3602 31,007,064.00 33,320,870.00 18,753,457.02 32,903,704.00 417,166.00 1.3%

OPEB, Allocated 3701-3702 82,609,076.00 81,478,622.00 47,404,386.50 75,957,180.00 5,521,442.00 6.8%


Other Employee Benefits 3901-3902 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, EMPLOYEE BENEFITS 850,772,708.00 858,412,002.00 340,065,024.64 811,104,638.00 47,307,364.00 5.5%

BOOKS AND SUPPLIES

Approved Textbooks and Core Curricula Materials 4100 24,901,504.00 25,511,038.00 140.66 28,001,843.00 (2,490,805.00) -9.8%

Books and Other Reference Materials 4200 10,213.00 764,940.00 137,015.05 319,283.00 445,657.00 58.3%



Food 4700 136,906.00 134,115.00 1,139.48 110,804.00 23,311.00 17.4%



Subagreements for Services 5100 327,830,714.00 319,512,638.00 139,947,754.74 329,216,603.00 (9,703,965.00) -3.0%

Travel and Conferences 5200 1,579,159.00 3,144,190.00 2,010,435.98 3,508,889.00 (364,699.00) -11.6%

Dues and Memberships 5300 400.00 62,175.00 10,752.27 17,810.00 44,365.00 71.4%

Insurance 5400-5450 0.00 0.00 0.00 0.00 0.00 0.0%

Operations and Housekeeping Services 5500 15,000.00 15,700.00 16,182.27 42,017.00 (26,317.00) -167.6%

Rentals, Leases, Repairs, and Noncapitalized Improvements 5600 14,622,375.00 17,010,421.00 1,668,327.99 2,854,250.00 14,156,171.00 83.2%




Operating Expenditures 5800 55,115,586.00 86,801,238.65 39,943,242.82 99,429,880.00 (12,628,641.35) -14.5%

Communications 5900 301,780.00 454,877.00 67,416.45 351,488.00 103,389.00 22.7%


OPERATING EXPENDITURES 399,465,014.00 427,001,239.65 183,664,112.52 435,420,937.00 (8,419,697.35) -2.0%

Page 22




19 64733 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)

CAPITAL OUTLAY

Land 6100 0.00 0.00 0.00 0.00 0.00 0.0%

Land Improvements 6170 0.00 0.00 0.00 0.00 0.00 0.0%

Buildings and Improvements of Buildings 6200 74,248,879.00 71,590,024.86 10,442,009.60 76,333,722.86 (4,743,698.00) -6.6%



Equipment 6400 62,874.00 1,367,887.00 581,192.51 1,472,293.00 (104,406.00) -7.6%


TOTAL, CAPITAL OUTLAY 74,311,753.00 72,957,911.86 11,023,202.11 77,806,015.86 (4,848,104.00) -6.6%


Tuition



State Special Schools 7130 0.00 0.00 0.00 0.00 0.00 0.0%


Payments to Districts or Charter Schools 7141 0.00 0.00 0.00 0.00 0.00 0.0%

Payments to County Offices 7142 0.00 0.00 0.00 0.00 0.00 0.0%

Payments to JPAs 7143 0.00 0.00 0.00 0.00 0.00 0.0%




To JPAs 7213 0.00 0.00 0.00 0.00 0.00 0.0%




To JPAs 6500 7223 0.00 0.00 0.00 0.00 0.00 0.0%




To JPAs 6360 7223 0.00 0.00 0.00 0.00 0.00 0.0%

Other Transfers of Apportionments All Other 7221-7223 0.00 0.00 0.00 0.00 0.00 0.0%



Debt Service

Debt Service - Interest 7438 0.00 0.00 0.00 0.00 0.00 0.0%

Other Debt Service - Principal 7439 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, OTHER OUTGO (excluding Transfers of Indirect Costs) 0.00 0.00 0.00 0.00 0.00 0.0%


Transfers of Indirect Costs 7310 83,286,926.00 78,278,678.00 9,501,264.09 76,508,908.00 1,769,770.00 2.3%

Transfers of Indirect Costs - Interfund 7350 0.00 0.00 0.00 0.00 0.00 0.0%

TOTAL, OTHER OUTGO - TRANSFERS OF INDIRECT COSTS 83,286,926.00 78,278,678.00 9,501,264.09 76,508,908.00 1,769,770.00 2.3%


Page 23




19 64733 0000000Form 01I



Original Budget(A)


(B)Actuals To Date

(C)


(D)


(E)

% Diff(E/B)(F)

INTERFUND TRANSFERS


From: Special Reserve Fund 8912 0.00 0.00 0.00 0.00 0.00 0.0%


Redemption Fund 8914 0.00 0.00 0.00 0.00

Other Authorized Interfund Transfers In 8919 0.00 460,614.00 460,613.07 460,613.00 (1.00) 0.0%

(a) TOTAL, INTERFUND TRANSFERS IN 0.00 460,614.00 460,613.07 460,613.00 (1.00) 0.0%


To: Child Development Fund 7611 0.00 0.00 0.00 0.00 0.00 0.0%




To: Cafeteria Fund 7616 0.00 0.00 0.00 0.00 0.00 0.0%

Other Authorized Interfund Transfers Out 7619 0.00 0.00 2,946,668.01 2,946,668.00 (2,946,668.00) New

(b) TOTAL, INTERFUND TRANSFERS OUT 0.00 0.00 2,946,668.01 2,946,668.00 (2,946,668.00) New

OTHER SOURCES/USES

SOURCES


Emergency Apportionments 8931 0.00 0.00 0.00 0.00

Proceeds


Capital Assets 8953 0.00 0.00 0.00 0.00 0.00 0.0%

Other Sources






Proceeds from Capital Leases 8972 0.00 0.00 0.00 0.00 0.00 0.0%



(c) TOTAL, SOURCES 0.00 0.00 0.00 0.00 0.00 0.0%

USES




(d) TOTAL, USES 0.00 0.00 0.00 0.00 0.00 0.0%

CONTRIBUTIONS

Contributions from Unrestricted Revenues 8980 1,271,906,229.00 1,195,530,247.00 714,653,731.00 1,166,272,956.06 (29,257,290.94) -2.4%

Contributions from Restricted Revenues 8990 0.00 0.00 0.00 0.00 0.00 0.0%

(e) TOTAL, CONTRIBUTIONS 1,271,906,229.00 1,195,530,247.00 714,653,731.00 1,166,272,956.06 (29,257,290.94) -2.4%


(a - b + c - d + e) 1,271,906,229.00 1,195,990,861.00 712,167,676.06 1,163,786,901.06 32,203,959.94 -2.7%

Page 24


Second InterimGeneral Fund

Exhibit: Restricted Balance Detail19 64733 0000000

Form 01I


2019-20Resource Description Projected Year Totals

5640 Medi-Cal Billing Option 3,397,442.255650 FEMA Public Assistance Funds 131,867.315810 Other Restricted Federal 5,294,858.756500 Special Education 1,288,511.166510 Special Ed: Early Ed Individuals with Exceptional Needs (Infant Program)78,914.026512 Special Ed: Mental Health Services 3,749,863.007085 Learning Communities for School Success Program 0.347311 Classified School Employee Professional Development Block Grant3,828,278.007510 Low-Performing Students Block Grant 7,346,078.587810 Other Restricted State 729,218.128150 Ongoing & Major Maintenance Account (RMA: Education Code Section 17070.75)17,738,418.749010 Other Restricted Local 5,474,732.42

Total, Restricted Balance 49,058,182.69

Page 25

of 2

GENERAL FUND

SECOND INTERIM FINANCIAL REPORT

2019-20

Comments on Significant Differences between Budget and Projections - Revenues,

Expenditures, and Other Financing Sources/Uses

Revenues

A-1 The same assumptions are used in the budget and interim estimates.

A-2 The budget amount is higher than the total projected revenues by $125 million. The

primary reason for the higher budgeted amount is derived from the ESSA Programs

(Title I - $71.5 million, Title II – $4.3 million, and Title III - $11.2 million). The

total budget for the ESSA Programs includes a carryover amount from prior year

as well as the current year entitlement. These grants have a 27-month grant period

and the unspent portion of the grants are carried over to the following year. Another

reason for the variance between the budgeted and projected revenues is due to late

implementation of the GEAR-UP ($7.9 million) and ESSA Title IV ($26.3 million)

programs. The unspent portion of these grants will also be carried over to the

following year.

A-3 The other state revenues are projected to be slightly higher than budgeted by $1.6

million. This is mainly due to using a higher proration factor in the calculation of

the special education funding resulting to a $7.5 million increase. The proration

factor in the budget was 0.9686846121 while the interim estimate reflects the 2019-

20 P1 proration factor of 0.9903458778. The estimates also reflect additional

revenues for prior year adjustments in special education funding of $1.9 million

due higher proration factor for 2018-19, and in lottery income of $4.2 million

mainly due to rate adjustments for 2018-19. The increases are partially offset by

lower spending in grants such as: Career Technical Education Incentive Grant, $2.5

million; After School Education and Safety, $1.6 million; Emergency Repair

Program Williams Case, $1.7 million; K–12 Strong Workforce Program, $2.6

million; Partnership Academies Program, $2.7 million; and net decrease in other

state revenues of $0.9 million.

A-4 The projected lower other local revenue of $0.5 million is primarily due to lower

spending in expenditure driven grants, $3.4 million; lower DWP Pilot efficiencies

earnings, $1.7 million, partially offset by higher interest income, $4.0 million; and

various net increase in other local revenues of $0.6 million.

Expenditures

B-1 The lower expenditures in Certificated Salaries is primarily due to salary savings

from various vacant positions and late implementation of school programs.

Page 26

of 2

B-2 The increase in Classified Salaries is primarily due to higher projected expenditures

for clerical, technical and office salaries and classified support salaries.

B-3 The lower expenditure in Employee Benefits is primarily due to lower Health and

Welfare costs due to higher revenue offsets, such as interest income and Employer

Group Waiver Plans (EGWP), which resulted to less contribution from General

Fund. There is also lower CalSTRS pension and workers’ compensation

contributions resulting from lower salary expenditures.

B-4 The decrease in Books and Supplies is mainly due to projected underspending in

materials, supplies, approved textbooks, and core curricula materials for the school

programs, such as General Fund School Programs and Targeted Student Population

Programs. The net unspent portion of these accounts will carry over into the next

fiscal year to pay future obligations. For the Restricted Programs, some of the

ESSA funded programs (i.e. Title I, II, and III) have not been fully implemented

yet, resulting in a lower projected expenditure than the budgeted amount by $106

million. As mentioned in A-2, these grants have a 27-month period and a portion

of the budget is to be carried over to be spent in the following year (such as Summer

Programs).

B-5 The projected under-spending in Services and Other Operating Expenditures is

primarily due to lower projected expenditures in professional/consulting services

and operating expenditures, rentals, leases, repairs, and non-capitalized

improvements, communications and sub-agreements for services, partially offset

by lower expenditures in insurance. For the Restricted Programs, some of the

ESSA funded programs (i.e. Title I, II, and III) have not been fully implemented

yet, resulting in a lower projected expenditure than the budgeted amount by $106

million. As mentioned in A-2, these grants have a 27-month period and a portion

of the budget is to be carried over to be spent in the following year (such as Summer

Programs).

B-6 The decrease in Capital Outlay is primarily due to lower projected expenditures for

equipment.

B-7 Other Outgo is projected to be spent at budget.

B-8 Transfers of Indirect Costs are projected to be lower due to lower spending in

other funds.

Other Financing Sources/Uses

D-1a The $16.5 million lower Transfers In pertains to the Measure Q funding for bus

purchase that is not expected to be completed until the next fiscal year.

D-1b The decrease in Transfers Out is primarily due to a decreased projected

encroachment from other funds.

D-2 The $0.2 million in other financing sources represents proceeds from capital lease.

Page 27


2019-20 Second InterimAVERAGE DAILY ATTENDANCE 19 64733 0000000

Form AI

California Dept of EducationSACS Financial Reporting Software - 2019.2.0File: adai (Rev 02/05/2018) Page 1 of 1 Printed: 2/28/2020 4:59 PM

Description

ESTIMATEDFUNDED ADA

OriginalBudget

(A)

ESTIMATEDFUNDED ADA

BoardApprovedOperating

Budget(B)

ESTIMATEDP-2 REPORT

ADAProjected Year

Totals(C)

ESTIMATEDFUNDED ADA

ProjectedYear Totals

(D)

DIFFERENCE(Col. D - B)

(E)

PERCENTAGEDIFFERENCE

(Col. E / B)(F)

A. DISTRICT 1. Total District Regular ADA Includes Opportunity Classes, Home & Hospital, Special Day Class, Continuation Education, Special Education NPS/LCI and Extended Year, and Community Day School (includes Necessary Small School ADA) 409,976.16 412,511.88 411,584.52 412,511.88 0.00 0% 2. Total Basic Aid Choice/Court Ordered Voluntary Pupil Transfer Regular ADA Includes Opportunity Classes, Home & Hospital, Special Day Class, Continuation Education, Special Education NPS/LCI and Extended Year, and Community Day School (ADA not included in Line A1 above) 0.00 0.00 0.00 0.00 0.00 0% 3. Total Basic Aid Open Enrollment Regular ADA Includes Opportunity Classes, Home & Hospital, Special Day Class, Continuation Education, Special Education NPS/LCI and Extended Year, and Community Day School (ADA not included in Line A1 above) 0.00 0.00 0.00 0.00 0.00 0% 4. Total, District Regular ADA (Sum of Lines A1 through A3) 409,976.16 412,511.88 411,584.52 412,511.88 0.00 0% 5. District Funded County Program ADA a. County Community Schools 62.58 61.49 61.49 61.49 0.00 0% b. Special Education-Special Day Class 0.00 0.00 0.00 0.00 0.00 0% c. Special Education-NPS/LCI 0.00 0.00 0.00 0.00 0.00 0% d. Special Education Extended Year 0.00 0.00 0.00 0.00 0.00 0% e. Other County Operated Programs: Opportunity Schools and Full Day Opportunity Classes, Specialized Secondary Schools 283.27 283.30 283.30 283.30 0.00 0% f. County School Tuition Fund (Out of State Tuition) [EC 2000 and 46380] 0.00 0.00 0.00 0.00 0.00 0% g. Total, District Funded County Program ADA (Sum of Lines A5a through A5f) 345.85 344.79 344.79 344.79 0.00 0% 6. TOTAL DISTRICT ADA (Sum of Line A4 and Line A5g) 410,322.01 412,856.67 411,929.31 412,856.67 0.00 0% 7. Adults in Correctional Facilities 0.00 0.00 0.00 0.00 0.00 0% 8. Charter School ADA (Enter Charter School ADA using Tab C. Charter School ADA)

Page 28



Form AI


Description

ESTIMATEDFUNDED ADA

OriginalBudget

(A)

ESTIMATEDFUNDED ADA


Budget(B)

ESTIMATEDP-2 REPORT

ADAProjected Year

Totals(C)

ESTIMATEDFUNDED ADA


(D)


(E)


(Col. E / B)(F)

B. COUNTY OFFICE OF EDUCATION 1. County Program Alternative Education ADA a. County Group Home and Institution Pupils 0.00 0.00 0.00 0.00 0.00 0% b. Juvenile Halls, Homes, and Camps 0.00 0.00 0.00 0.00 0.00 0% c. Probation Referred, On Probation or Parole, Expelled per EC 48915(a) or (c) [EC 2574(c)(4)(A)] 0.00 0.00 0.00 0.00 0.00 0% d. Total, County Program Alternative Education ADA (Sum of Lines B1a through B1c) 0.00 0.00 0.00 0.00 0.00 0% 2. District Funded County Program ADA a. County Community Schools 0.00 0.00 0.00 0.00 0.00 0% b. Special Education-Special Day Class 0.00 0.00 0.00 0.00 0.00 0% c. Special Education-NPS/LCI 0.00 0.00 0.00 0.00 0.00 0% d. Special Education Extended Year 0.00 0.00 0.00 0.00 0.00 0% e. Other County Operated Programs: Opportunity Schools and Full Day Opportunity Classes, Specialized Secondary Schools 0.00 0.00 0.00 0.00 0.00 0% f. County School Tuition Fund (Out of State Tuition) [EC 2000 and 46380] 0.00 0.00 0.00 0.00 0.00 0% g. Total, District Funded County Program ADA (Sum of Lines B2a through B2f) 0.00 0.00 0.00 0.00 0.00 0% 3. TOTAL COUNTY OFFICE ADA (Sum of Lines B1d and B2g) 0.00 0.00 0.00 0.00 0.00 0% 4. Adults in Correctional Facilities 0.00 0.00 0.00 0.00 0.00 0% 5. County Operations Grant ADA 0.00 0.00 0.00 0.00 0.00 0% 6. Charter School ADA (Enter Charter School ADA using Tab C. Charter School ADA)

Page 29



Form AI


Description

ESTIMATEDFUNDED ADA

OriginalBudget

(A)

ESTIMATEDFUNDED ADA


Budget(B)

ESTIMATEDP-2 REPORT

ADAProjected Year

Totals(C)

ESTIMATEDFUNDED ADA


(D)


(E)


(Col. E / B)(F)

C. CHARTER SCHOOL ADA Authorizing LEAs reporting charter school SACS financial data in their Fund 01, 09, or 62 use this worksheet to report ADA for those charter schools. Authorizing LEAs reporting charter school SACS financial data in their Fund 01, 09, or 62 use this worksheet to report ADA for those charter schools. Charter schools reporting SACS financial data separately from their authorizing LEAs in Fund 01 or Fund 62 use this worksheet to report their ADA. Charter schools reporting SACS financial data separately from their authorizing LEAs in Fund 01 or Fund 62 use this worksheet to report their ADA.

FUND 01: Charter School ADA corresponding to SACS financial data reported in Fund 01. FUND 01: Charter School ADA corresponding to SACS financial data reported in Fund 01.

1. Total Charter School Regular ADA 41,100.67 40,974.50 40,974.50 40,974.50 0.00 0% 2. Charter School County Program Alternative Education ADA a. County Group Home and Institution Pupils 0.00 0.00 0.00 0.00 0.00 0% b. Juvenile Halls, Homes, and Camps 0.00 0.00 0.00 0.00 0.00 0% c. Probation Referred, On Probation or Parole, Expelled per EC 48915(a) or (c) [EC 2574(c)(4)(A)] 0.00 0.00 0.00 0.00 0.00 0% d. Total, Charter School County Program Alternative Education ADA (Sum of Lines C2a through C2c) 0.00 0.00 0.00 0.00 0.00 0% 3. Charter School Funded County Program ADA a. County Community Schools 0.00 0.00 0.00 0.00 0.00 0% b. Special Education-Special Day Class 0.00 0.00 0.00 0.00 0.00 0% c. Special Education-NPS/LCI 0.00 0.00 0.00 0.00 0.00 0% d. Special Education Extended Year 0.00 0.00 0.00 0.00 0.00 0% e. Other County Operated Programs: Opportunity Schools and Full Day Opportunity Classes, Specialized Secondary Schools 0.00 0.00 0.00 0.00 0.00 0% f. Total, Charter School Funded County Program ADA (Sum of Lines C3a through C3e) 0.00 0.00 0.00 0.00 0.00 0% 4. TOTAL CHARTER SCHOOL ADA (Sum of Lines C1, C2d, and C3f) 41,100.67 40,974.50 40,974.50 40,974.50 0.00 0%

FUND 09 or 62: Charter School ADA corresponding to SACS financial data reported in Fund 09 or Fund 62.

5. Total Charter School Regular ADA 0.00 0.00 0.00 0.00 0.00 0% 6. Charter School County Program Alternative Education ADA a. County Group Home and Institution Pupils 0.00 0.00 0.00 0.00 0.00 0% b. Juvenile Halls, Homes, and Camps 0.00 0.00 0.00 0.00 0.00 0% c. Probation Referred, On Probation or Parole, Expelled per EC 48915(a) or (c) [EC 2574(c)(4)(A)] 0.00 0.00 0.00 0.00 0.00 0% d. Total, Charter School County Program Alternative Education ADA (Sum of Lines C6a through C6c) 0.00 0.00 0.00 0.00 0.00 0% 7. Charter School Funded County Program ADA a. County Community Schools 0.00 0.00 0.00 0.00 0.00 0% b. Special Education-Special Day Class 0.00 0.00 0.00 0.00 0.00 0% c. Special Education-NPS/LCI 0.00 0.00 0.00 0.00 0.00 0% d. Special Education Extended Year 0.00 0.00 0.00 0.00 0.00 0% e. Other County Operated Programs: Opportunity Schools and Full Day Opportunity Classes, Specialized Secondary Schools 0.00 0.00 0.00 0.00 0.00 0% f. Total, Charter School Funded County Program ADA (Sum of Lines C7a through C7e) 0.00 0.00 0.00 0.00 0.00 0% 8. TOTAL CHARTER SCHOOL ADA (Sum of Lines C5, C6d, and C7f) 0.00 0.00 0.00 0.00 0.00 0% 9. TOTAL CHARTER SCHOOL ADA Reported in Fund 01, 09, or 62 (Sum of Lines C4 and C8) 41,100.67 40,974.50 40,974.50 40,974.50 0.00 0%

Page 30

REVENUES

1. Norm Enrollment

Non-charter Schools 433,818

Fiscally-dependent (locally-funded) charter schools 42,915

Total 476,733

2. Estimated Funded Average Daily Attendance

Non-charter schools (includes County ADA) 412,856.67

Locally-funded charter schools 40,974.50

Total 453,831.17

3. Funded COLA

LCFF 3.26%

Special Education (AB602) 3.26%

4.

K-3 $8,503

4-6 $7,818

7-8 $8,050

9-12 $9,572

5. Unduplicated student count percentage to enrollment (3-year rolling average)

Non-charter Schools 0.8538

Fiscally-dependent (locally-funded) charter schools varies per school

6. GAP Funding Percentage 100.00%

7. LCFF Revenues (in millions)

Non-charter Schools $5,216.1

Fiscally-dependent (locally-funded) charter schools $394.8

Total $5,610.9

8. Education Protection Act (in millions)

Non-charter Schools $723.7

Fiscally-dependent (locally-funded) charter schools $47.0

Total $770.7

9. California State Lottery - Rates Per ADA

Unrestricted $153.00

Restricted $54.00

10. Mandate Block Grant (Rate per ADA)

Non-charter schools – K-8 $32.18

Non-charter schools – 9-12 $61.94

Locally-funded charter schools – K-8 $16.86

Locally-funded charter schools – 9-12 $46.87


SECOND INTERIM ASSUMPTIONS

Fiscal Year 2019-20

Adjusted Base Grant Rates Per ADA (includes COLA and K-3 and 9-12 Grade Span

Adjustments)

Page 1 of 2 Page 31


SECOND INTERIM ASSUMPTIONS

Fiscal Year 2019-20

TAX AND REVENUE ANTICIPATION NOTES (TRANs)

EXPENDITURES

CERTIFICATED AND CLASSIFIED SALARIES

EMPLOYEE BENEFITS

Health and welfare benefit costs are not expected to increase by more than 10 percent compared to the prior year.

RESTRICTED MAINTENANCE ACCOUNT (RMA) CONTRIBUTIONS

RESERVE FOR ECONOMIC UNCERTAINTIES

PROJECTED CHANGES IN ENDING FUND BALANCES

It is projected that the General Fund will end the fiscal year with a fund balance of $2,048.6 million, which is

$168.2 million lower than the audited actual ending balance for 2018-19.

The contribution amount for the current fiscal year is projected to be $242.7 million which is more than the 3%

requirement. The residual balance in FY 2019 of $16.0 million was carried over into the current year and is added to

the current year contribution to fund the projected expenditures of $241.4 million.

No COPs are expected to be issued or refinanced in the current fiscal year. Interfund transfers to Capital Services Fund

for COPs debt service payments is projected to be $24.5 million in the General Fund.

The District is maintaining the reserve of at least one percent (1%) of the District’s total expenditures,

transfers out and other uses.

CERTIFICATES OF PARTICIPATION (COPs)

Estimated expenditures for FY 2019-20 are based on actual expenditures through January 31, 2020, and the remaining

five months were projected based on expenditure patterns in FY 2018-19, supplemented by specific information about

factors that would cause expenditures to vary from prior year.

The District does not plan to issue 2019-20 TRANs.

Employee statutory benefit rates are as follows:

STRS 17.100%

PERS 19.721% Safety PERS Members 43.059%

OASDI 6.200%

MEDICARE 1.450%

SUI 0.050%

Workers’ Comp. 2.750%

PARS 3.750%

Page 2 of 2 Page 32

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Page 36


ASSUMPTIONS USED FOR GENERAL FUND CASH FLOW PROJECTIONS

SECOND INTERIM FINANCIAL REPORT FY 2019-20

BALANCES The balances do not include amounts held in the Payroll Agency Fund. RECEIPTS Revenues and other receipts are primarily based on FY 2019-20 Actuals as of

January 2020 and then projected forward based on scheduled release of apportionments and property taxes, as well as, expected receipts from various categorical programs.

DISBURSEMENTS Disbursements are projected based on Actuals from July 2019 to January 2020. SALARIES & BENEFITS

Totals consist of current year-to-date Actuals as of January 2020 and projected salaries and benefits for the rest of FY 2019-20. Projected no salary increases for all bargaining units with the District.

SERVICES, SUPPLIES & EQUIPMENT

Projected totals are based on FY 2019-20 Actuals as of January 2020 and projected amounts for the rest of the year. This category also includes Capital Outlay.

INTERFUND TRANSFERS IN & OUT

Totals are based primarily on currently available FY 2019-20 data. Inter-fund Transfers In and Out include payments of receivables and payables between the General Fund and all other district funds; transfers to the Capital Services Fund for debt repayment; and transfers of contributions to the Self-Insurance Funds, and Child Development Fund.

Page 37



Multiyear ProjectionsUnrestricted/Restricted

19 64733 0000000Form MYPI

California Dept of EducationSACS Financial Reporting Software - 2019.2.0File: mypi (Rev 03/09/2016) Page 1 Printed: 3/3/2020 9:54 AM

DescriptionObjectCodes


(Form 01I)(A)

%Change

(Cols. C-A/A)(B)

2020-21Projection

(C)

%Change

(Cols. E-C/C)(D)

2021-22Projection

(E)(Enter projections for subsequent years 1 and 2 in Columns C and E; current year - Column A - is extracted)A. REVENUES AND OTHER FINANCING SOURCES 1. LCFF/Revenue Limit Sources 8010-8099 5,610,962,791.00 0.62% 5,645,763,474.00 -0.94% 5,592,678,509.00 2. Federal Revenues 8100-8299 660,600,041.00 0.27% 662,363,574.00 -0.02% 662,228,011.00 3. Other State Revenues 8300-8599 974,709,356.00 -9.70% 880,188,772.00 -0.66% 874,386,825.00 4. Other Local Revenues 8600-8799 158,605,007.00 -12.59% 138,641,807.00 -1.36% 136,761,002.00 5. Other Financing Sources a. Transfers In 8900-8929 20,776,904.00 1079.19% 245,000,000.00 -91.84% 20,000,000.00 b. Other Sources 8930-8979 218,759.00 -100.00% 0.00 0.00% 0.00 c. Contributions 8980-8999 0.00 0.00% 0.00 0.00% 0.00

6. Total (Sum lines A1 thru A5c) 7,425,872,858.00 1.97% 7,571,957,627.00 -3.78% 7,286,054,347.00

B. EXPENDITURES AND OTHER FINANCING USES

1. Certificated Salaries

a. Base Salaries 3,001,471,137.00 3,147,120,035.00

b. Step & Column Adjustment 0.00 0.00

c. Cost-of-Living Adjustment 0.00 0.00

d. Other Adjustments 145,648,898.00 (27,334,551.00)

e. Total Certificated Salaries (Sum lines B1a thru B1d) 1000-1999 3,001,471,137.00 4.85% 3,147,120,035.00 -0.87% 3,119,785,484.00

2. Classified Salaries

a. Base Salaries 1,057,086,176.00 1,055,687,509.00

b. Step & Column Adjustment 0.00 0.00

c. Cost-of-Living Adjustment 0.00 0.00

d. Other Adjustments (1,398,667.00) (24,809,314.00)

e. Total Classified Salaries (Sum lines B2a thru B2d) 2000-2999 1,057,086,176.00 -0.13% 1,055,687,509.00 -2.35% 1,030,878,195.00

3. Employee Benefits 3000-3999 2,106,082,505.00 6.52% 2,243,384,458.00 1.69% 2,281,270,130.00

4. Books and Supplies 4000-4999 409,590,409.00 -8.55% 374,574,961.00 -9.68% 338,322,460.00

5. Services and Other Operating Expenditures 5000-5999 896,798,595.00 1.77% 912,655,309.00 -0.31% 909,844,247.00

6. Capital Outlay 6000-6999 86,151,971.86 -64.66% 30,448,054.00 -40.95% 17,978,415.00

7. Other Outgo (excluding Transfers of Indirect Costs) 7100-7299, 7400-7499 8,076,569.00 0.00% 8,076,577.00 0.00% 8,076,577.00

8. Other Outgo - Transfers of Indirect Costs 7300-7399 (25,438,318.00) 8.61% (27,629,704.00) 22.41% (33,821,271.00) 9. Other Financing Uses a. Transfers Out 7600-7629 54,283,236.00 -6.96% 50,507,370.00 -3.67% 48,652,366.00

b. Other Uses 7630-7699 0.00 0.00% 0.00 0.00% 0.00

10. Other Adjustments 0.00 0.00

11. Total (Sum lines B1 thru B10) 7,594,102,280.86 2.64% 7,794,824,569.00 -0.95% 7,720,986,603.00

C. NET INCREASE (DECREASE) IN FUND BALANCE

(Line A6 minus line B11) (168,229,422.86) (222,866,942.00) (434,932,256.00)

D. FUND BALANCE

1. Net Beginning Fund Balance (Form 01I, line F1e) 2,216,850,350.89 2,048,620,928.03 1,825,753,986.03 2. Ending Fund Balance (Sum lines C and D1) 2,048,620,928.03 1,825,753,986.03 1,390,821,730.03 3. Components of Ending Fund Balance (Form 01I)

a. Nonspendable 9710-9719 27,323,762.21 27,323,763.00 27,323,763.00

b. Restricted 9740 49,058,182.69 38,220,987.36 29,285,008.36

c. Committed

1. Stabilization Arrangements 9750 0.00 0.00 0.00

2. Other Commitments 9760 87,626,497.00 0.00 0.00

d. Assigned 9780 1,047,579,103.00 966,987,432.00 1,256,474,342.00

e. Unassigned/Unappropriated

1. Reserve for Economic Uncertainties 9789 79,000,000.00 78,048,246.00 77,309,866.00

2. Unassigned/Unappropriated 9790 758,033,383.13 715,173,557.67 428,750.67 f. Total Components of Ending Fund Balance

(Line D3f must agree with line D2) 2,048,620,928.03 1,825,753,986.03 1,390,821,730.03

Page 38



Multiyear ProjectionsUnrestricted/Restricted

19 64733 0000000Form MYPI




(Form 01I)(A)

%Change

(Cols. C-A/A)(B)

2020-21Projection

(C)

%Change

(Cols. E-C/C)(D)

2021-22Projection

(E)

E. AVAILABLE RESERVES (Unrestricted except as noted)

1. General Fund a. Stabilization Arrangements 9750 0.00 0.00 0.00

b. Reserve for Economic Uncertainties 9789 79,000,000.00 78,048,246.00 77,309,866.00

c. Unassigned/Unappropriated 9790 758,033,383.13 715,173,557.67 428,750.67

d. Negative Restricted Ending Balances

(Negative resources 2000-9999) 979Z 0.00 0.00

2. Special Reserve Fund - Noncapital Outlay (Fund 17)

a. Stabilization Arrangements 9750 0.00 0.00 0.00

b. Reserve for Economic Uncertainties 9789 0.00 0.00 0.00

c. Unassigned/Unappropriated 9790 0.00 0.00 0.00 3. Total Available Reserves - by Amount (Sum lines E1 thru E2c) 837,033,383.13 793,221,803.67 77,738,616.67

4. Total Available Reserves - by Percent (Line E3 divided by Line F3c) 11.02% 10.18% 1.01%

F. RECOMMENDED RESERVES

1. Special Education Pass-through Exclusions

For districts that serve as the administrative unit (AU) of a

special education local plan area (SELPA):

a. Do you choose to exclude from the reserve calculation

the pass-through funds distributed to SELPA members? No

b. If you are the SELPA AU and are excluding special

education pass-through funds: 1. Enter the name(s) of the SELPA(s):

2. Special education pass-through funds

(Column A: Fund 10, resources 3300-3499 and 6500-6540,

objects 7211-7213 and 7221-7223; enter projections for subsequent years 1 and 2 in Columns C and E) 0.00 0.00 0.00

2. District ADA

Used to determine the reserve standard percentage level on line F3d

(Col. A: Form AI, Estimated P-2 ADA column, Lines A4 and C4; enter projections) 452,559.02 434,469.00 422,992.00

3. Calculating the Reserves a. Expenditures and Other Financing Uses (Line B11) 7,594,102,280.86 7,794,824,569.00 7,720,986,603.00

b. Plus: Special Education Pass-through Funds (Line F1b2, if Line F1a is No) 0.00 0.00 0.00

c. Total Expenditures and Other Financing Uses (Line F3a plus line F3b) 7,594,102,280.86 7,794,824,569.00 7,720,986,603.00

d. Reserve Standard Percentage Level

(Refer to Form 01CSI, Criterion 10 for calculation details) 1% 1% 1%

e. Reserve Standard - By Percent (Line F3c times F3d) 75,941,022.81 77,948,245.69 77,209,866.03

f. Reserve Standard - By Amount

(Refer to Form 01CSI, Criterion 10 for calculation details) 0.00 0.00 0.00

g. Reserve Standard (Greater of Line F3e or F3f) 75,941,022.81 77,948,245.69 77,209,866.03

h. Available Reserves (Line E3) Meet Reserve Standard (Line F3g) YES YES YES

Page 39



Multiyear ProjectionsUnrestricted

19 64733 0000000Form MYPI




(Form 01I)(A)

%Change

(Cols. C-A/A)(B)

2020-21Projection

(C)

%Change

(Cols. E-C/C)(D)

2021-22Projection

(E)

(Enter projections for subsequent years 1 and 2 in Columns C and E; current year - Column A - is extracted)A. REVENUES AND OTHER FINANCING SOURCES 1. LCFF/Revenue Limit Sources 8010-8099 5,610,962,791.00 0.62% 5,645,763,474.00 -0.94% 5,592,678,509.00 2. Federal Revenues 8100-8299 8,302,781.00 0.00% 8,302,781.00 0.90% 8,377,864.00 3. Other State Revenues 8300-8599 168,976,251.00 -45.73% 91,695,261.00 -2.19% 89,689,167.00 4. Other Local Revenues 8600-8799 142,607,025.00 -13.57% 123,255,155.00 -0.31% 122,875,713.00 5. Other Financing Sources a. Transfers In 8900-8929 20,316,291.00 1105.93% 245,000,000.00 -91.84% 20,000,000.00 b. Other Sources 8930-8979 218,759.00 -100.00% 0.00 0.00% 0.00 c. Contributions 8980-8999 (1,166,272,956.06) 8.23% (1,262,215,048.00) 2.08% (1,288,439,888.00)

6. Total (Sum lines A1 thru A5c) 4,785,110,941.94 1.39% 4,851,801,623.00 -6.32% 4,545,181,365.00



a. Base Salaries 2,234,397,447.00 2,368,445,430.00

b. Step & Column Adjustment

c. Cost-of-Living Adjustment


e. Total Certificated Salaries (Sum lines B1a thru B1d) 1000-1999 2,234,397,447.00 6.00% 2,368,445,430.00 -0.95% 2,346,015,267.00


a. Base Salaries 633,385,873.00 618,049,726.00



d. Other Adjustments (15,336,147.00) (17,848,791.00)

e. Total Classified Salaries (Sum lines B2a thru B2d) 2000-2999 633,385,873.00 -2.42% 618,049,726.00 -2.89% 600,200,935.00

3. Employee Benefits 3000-3999 1,294,977,867.00 5.54% 1,366,738,536.00 1.64% 1,389,155,831.00


5. Services and Other Operating Expenditures 5000-5999 461,377,658.00 1.98% 470,512,638.00 -1.28% 464,498,468.00

6. Capital Outlay 6000-6999 8,345,956.00 194.07% 24,543,051.00 -50.48% 12,154,889.00

7. Other Outgo (excluding Transfers of Indirect Costs) 7100-7299, 7400-7499 8,076,569.00 0.00% 8,076,577.00 0.00% 8,076,577.00

8. Other Outgo - Transfers of Indirect Costs 7300-7399 (101,947,226.00) 8.52% (110,629,186.00) 17.19% (129,647,572.00) 9. Other Financing Uses a. Transfers Out 7600-7629 51,336,568.00 -1.62% 50,507,370.00 -3.67% 48,652,366.00

b. Other Uses 7630-7699 0.00 0.00% 0.00 0.00% 0.00

10. Other Adjustments (Explain in Section F below) 0.00 0.00

11. Total (Sum lines B1 thru B10) 4,887,841,136.00 3.60% 5,063,831,370.00 -1.83% 4,971,177,642.00



D. FUND BALANCE

1. Net Beginning Fund Balance (Form 01I, line F1e) 2,102,271,502.73 1,999,541,308.67 1,787,511,561.67

2. Ending Fund Balance (Sum lines C and D1) 1,999,541,308.67 1,787,511,561.67 1,361,515,284.67

3. Components of Ending Fund Balance (Form 01I) a. Nonspendable 9710-9719 27,302,325.54 27,302,326.00 27,302,326.00

b. Restricted 9740

c. Committed

1. Stabilization Arrangements 9750 0.00 0.00 0.00

2. Other Commitments 9760 87,626,497.00 0.00 0.00

d. Assigned 9780 1,047,579,103.00 966,987,432.00 1,256,474,342.00 e. Unassigned/Unappropriated

1. Reserve for Economic Uncertainties 9789 79,000,000.00 78,048,246.00 77,309,866.00

2. Unassigned/Unappropriated 9790 758,033,383.13 715,173,557.67 428,750.67

f. Total Components of Ending Fund Balance

(Line D3f must agree with line D2) 1,999,541,308.67 1,787,511,561.67 1,361,515,284.67

Page 40



Multiyear ProjectionsUnrestricted

19 64733 0000000Form MYPI




(Form 01I)(A)

%Change

(Cols. C-A/A)(B)

2020-21Projection

(C)

%Change

(Cols. E-C/C)(D)

2021-22Projection

(E)

E. AVAILABLE RESERVES

1. General Fund

a. Stabilization Arrangements 9750 0.00 0.00 0.00

b. Reserve for Economic Uncertainties 9789 79,000,000.00 78,048,246.00 77,309,866.00

c. Unassigned/Unappropriated 9790 758,033,383.13 715,173,557.67 428,750.67

(Enter other reserve projections in Columns C and E for subsequent years 1 and 2; current year - Column A - is extracted)

2. Special Reserve Fund - Noncapital Outlay (Fund 17) a. Stabilization Arrangements 9750 0.00 0.00 0.00

b. Reserve for Economic Uncertainties 9789 0.00 0.00 0.00

c. Unassigned/Unappropriated 9790 0.00 0.00 0.00

3. Total Available Reserves (Sum lines E1a thru E2c) 837,033,383.13 793,221,803.67 77,738,616.67

F. ASSUMPTIONSPlease provide below or on a separate attachment, the assumptions used to determine the projections for the first and second subsequent fiscal years. Further, please include an explanation for any significant expenditure adjustments projected in lines B1d, B2d, and B10. For additional information, please refer to the Budget Assumptions section of the SACS Financial Reporting Software User Guide.

See AttachedSee Attached

Page 41



Multiyear ProjectionsRestricted

19 64733 0000000Form MYPI




(Form 01I)(A)

%Change

(Cols. C-A/A)(B)

2020-21Projection

(C)

%Change

(Cols. E-C/C)(D)

2021-22Projection

(E)

(Enter projections for subsequent years 1 and 2 in Columns C and E; current year - Column A - is extracted)A. REVENUES AND OTHER FINANCING SOURCES 1. LCFF/Revenue Limit Sources 8010-8099 0.00 0.00% 0.00 0.00% 0.00 2. Federal Revenues 8100-8299 652,297,260.00 0.27% 654,060,793.00 -0.03% 653,850,147.00 3. Other State Revenues 8300-8599 805,733,105.00 -2.14% 788,493,511.00 -0.48% 784,697,658.00 4. Other Local Revenues 8600-8799 15,997,982.00 -3.82% 15,386,652.00 -9.76% 13,885,289.00 5. Other Financing Sources a. Transfers In 8900-8929 460,613.00 -100.00% 0.00 0.00% 0.00 b. Other Sources 8930-8979 0.00 0.00% 0.00 0.00% 0.00 c. Contributions 8980-8999 1,166,272,956.06 8.23% 1,262,215,048.00 2.08% 1,288,439,888.00

6. Total (Sum lines A1 thru A5c) 2,640,761,916.06 3.01% 2,720,156,004.00 0.76% 2,740,872,982.00



a. Base Salaries 767,073,690.00 778,674,605.00




e. Total Certificated Salaries (Sum lines B1a thru B1d) 1000-1999 767,073,690.00 1.51% 778,674,605.00 -0.63% 773,770,217.00


a. Base Salaries 423,700,303.00 437,637,783.00




e. Total Classified Salaries (Sum lines B2a thru B2d) 2000-2999 423,700,303.00 3.29% 437,637,783.00 -1.59% 430,677,260.00

3. Employee Benefits 3000-3999 811,104,638.00 8.08% 876,645,922.00 1.76% 892,114,299.00


5. Services and Other Operating Expenditures 5000-5999 435,420,937.00 1.54% 442,142,671.00 0.72% 445,345,779.00

6. Capital Outlay 6000-6999 77,806,015.86 -92.41% 5,905,003.00 -1.38% 5,823,526.00

7. Other Outgo (excluding Transfers of Indirect Costs) 7100-7299, 7400-7499 0.00 0.00% 0.00 0.00% 0.00

8. Other Outgo - Transfers of Indirect Costs 7300-7399 76,508,908.00 8.48% 82,999,482.00 15.45% 95,826,301.00 9. Other Financing Uses a. Transfers Out 7600-7629 2,946,668.00 -100.00% 0.00 0.00% 0.00

b. Other Uses 7630-7699 0.00 0.00% 0.00 0.00% 0.00

10. Other Adjustments (Explain in Section F below) 0.00 0.00

11. Total (Sum lines B1 thru B10) 2,706,261,144.86 0.91% 2,730,993,199.00 0.69% 2,749,808,961.00



D. FUND BALANCE

1. Net Beginning Fund Balance (Form 01I, line F1e) 114,578,848.16 49,079,619.36 38,242,424.36

2. Ending Fund Balance (Sum lines C and D1) 49,079,619.36 38,242,424.36 29,306,445.36 3. Components of Ending Fund Balance (Form 01I)

a. Nonspendable 9710-9719 21,436.67 21,437.00 21,437.00

b. Restricted 9740 49,058,182.69 38,220,987.36 29,285,008.36 c. Committed

1. Stabilization Arrangements 9750

2. Other Commitments 9760

d. Assigned 9780

e. Unassigned/Unappropriated

1. Reserve for Economic Uncertainties 9789

2. Unassigned/Unappropriated 9790 0.00 0.00 0.00

f. Total Components of Ending Fund Balance

(Line D3f must agree with line D2) 49,079,619.36 38,242,424.36 29,306,445.36

Page 42



Multiyear ProjectionsRestricted

19 64733 0000000Form MYPI




(Form 01I)(A)

%Change

(Cols. C-A/A)(B)

2020-21Projection

(C)

%Change

(Cols. E-C/C)(D)

2021-22Projection

(E)

E. AVAILABLE RESERVES

1. General Fund a. Stabilization Arrangements 9750

b. Reserve for Economic Uncertainties 9789

c. Unassigned/Unappropriated Amount 9790

(Enter current year reserve projections in Column A, and other reserve projections in Columns C and E for subsequent years 1 and 2)

2. Special Reserve Fund - Noncapital Outlay (Fund 17)

a. Stabilization Arrangements 9750

b. Reserve for Economic Uncertainties 9789

c. Unassigned/Unappropriated 9790

3. Total Available Reserves (Sum lines E1a thru E2c)F. ASSUMPTIONSPlease provide below or on a separate attachment, the assumptions used to determine the projections for the first andsecond subsequent fiscal years. Further, please include an explanation for any significant expenditure adjustmentsprojected in lines B1d, B2d, and B10. For additional information, please refer to the Budget Assumptions section of the SACS Financial Reporting Software User Guide.

See AttachedSee Attached

Page 43



GENERAL FUND ASSUMPTIONS FOR MULTI-YEAR PROJECTIONS

Fiscal Years 2020-21 and 2021-22

Page 1

Major Revenue Assumptions

2020-21 2021-22 1. Norm Enrollment

Non-charter schools 412,859 400,198 Locally-funded charter schools 42,389 43,047 Total 455,248 443,245

2. Estimated Funded Average Daily Attendance Non-charter schools (includes County Program students) 406,678.40 388,787.91 Locally-funded charter schools 40,469.38 41,100.67 Total 447,147.78 429,888.58

3. Funded COLA LCFF 2.29% 2.71% Special Education (AB602) 2.29% 2.71%

4. Adjusted Base Grant Rates Per ADA (includes COLA and K-3 and 9-12 Grade Span Adjustments)

Grades K-3 $8,697 $8,933 Grades 4-6 $7,997 $8,214 Grades 7-8 $8,234 $8,457 Grades 9-12 $9,791 $10,056 5. Unduplicated student count percentage to enrollment (3-year

rolling average) per LCFF calculation

Non-charter schools (includes County Program students) 84.92% 85.46% Locally-funded charter schools (total) 45.86% 46.55% 6. Gap Funding Percentage (DOF) 100% 100%

7. LCFF Revenue (in millions) Non-charter schools $5,246.9 $5,175.7 Locally-funded charter schools 398.9 $417.0 Total $5,645.8 $5,592.7

8. Education Protection Act (in millions) Non-charter schools $723.7 $723.7 Locally-funded charter schools $47.0 $47.0 Total $770.7 $770.7

Page 44





Page 2

Major Revenue Assumptions (continued)

2020-21 2021-22

9. California State Lottery – Rates Per ADA Unrestricted $153.00 $153.00 Restricted $54.00 $54.00

10. Mandate Block Grant Non-charter schools – K-8 $32.92 $33.81 Non-charter schools – 9-12 $63.36 $65.08 Locally-funded charter schools – K-8 $17.25 $17.72 Locally-funded charter schools – 9-12 $47.94 $49.24

11. One-time interfund transfer of $225 million in FY 2020-21 from the Health and Welfare

Fund to the General Fund in accordance with the 2019-20 Fiscal Stabilization Plan. The transfer represents healthcare savings from the 50-State Medicare Advantage Plan of $125 million and health benefit savings of $100 million.

12. Transfer from the Community Redevelopment Agency Fund of $20 million in FY2020-21 and FY2021-22 to fund the Ongoing and Major Maintenance Account.

Major Expenditure Assumptions for 2020-21

1. Certificated Salaries were estimated using the prior year level as the base and adjusted for known changes as shown below:

Amounts

Certificated Salaries (in millions) School Staff and Resources $ 155.2

Step and Column Salary Adjustment 29.7

Salary Increase 0.1

Federal, State, and Local Grants (2.3)

2019-20 One-time Items (15.2)

Reduced Cost from Enrollment Decline (21.9)

Total 2020-21 Known Changes $145.6

Page 45





Page 3

Major Expenditure Assumptions for 2020-21 (continued)

2. Classified Salaries were estimated using the prior year level as the base and adjusted for known changes as shown below:

Amounts

Classified Salaries (in millions) School Staff and Resources $ 19.8




Total 2020-21 Known Changes $(1.4)

3. With the exception of Health and Medical costs, Employee Benefits are based on salary estimates and appropriate rates for retirement, workers’ compensation, and unemployment. Employer contribution rate to CalSTRS is 18.4%, an increase of 1.3% from prior year. Employer contribution rate to CalPERS is 22.8%, an increase of 3.079% from prior year. Funding for Employee Health and Medical Benefits is at the Per Participant rate pursuant to the 2018-2020 Health and Welfare Agreement. There is no OPEB Trust contribution for 2020-21.

4. Other Expenses (4000-6000) were estimated using the prior year level as the base and adjusted for known changes as shown below: a. Inflation on cost of supplies and materials, including utilities and telecommunication

of $6.2 million. Inflation is based on a 2.99% California CPI for 2020-21. b. Includes additional distribution of direct-funded charter schools’ share of the Special

Education AB602 and Federal IDEA which totals to $4.6 million c. Exclusion of 2019-20 onetime items of $122.3 million which are mostly expenditure

related to Proposition 39 California Clean Energy Jobs Act, expenditures of carryover, and various IT projects.

d. Lower textbook allocation of $101.8 million e. Band drill uniforms of $5 million f. Expenditures of carryover of $78.3 million which are mostly White Fleet Replacement

Plan, Beaudry building improvements, Local District network configuration projects, and athletics school uniform

g. IT Business & Instructional Governance of $5 million

5. Ongoing and Major Maintenance Account set-aside is 3% of total General Fund Expenditures and Other Financing Uses.

6. Reserve for Economic Uncertainties at $78 million is 1% of total General Fund Expenditures and Other Financing Uses.

Page 46





Page 4


7. Indirect Cost Rate is at 4.27%.

8. Undesignated Balance of $715.2 million is a result of the fiscal stabilization plan.

Major Expenditure Assumptions for 2021-22

1. Certificated Salaries were estimated using the prior year level as the base and adjusted for known changes as shown below:

Amounts

Certificated Salaries (in millions) School Staff and Resources $ 71.3

Step and Column Salary Adjustment 29.5





2. Classified Salaries were estimated using the prior year level as the base and adjusted for known changes as shown below:

Amounts

Classified Salaries (in millions)

School Staff and Resources $ 1.9





Page 47





Page 5


3. With the exception of Health and Medical costs, Employee Benefits are based on salary estimates and appropriate rates for retirement, workers’ compensation, and unemployment. Employer contribution rate to CalSTRS is 18.1%, a decrease of 0.30% from prior year. Employer contribution rate to CalPERS is 24.9%, an increase of 2.1% from prior year. Funding for Employee Health and Medical Benefits is at the Per Participant rate pursuant to the 2018-2020 Health and Welfare Agreement. There is no OPEB Trust contribution for 2021-22.

4. Other Expenses (4000-6000) were estimated using the prior year level as the base and adjusted for known changes as shown below: a. Inflation on cost of supplies and materials, including utilities and telecommunication

of $3.3 million. Inflation is based on a 2.89% California CPI for 2021-22. b. Includes additional distribution of direct-funded charter schools’ share of the Special

Education AB602 and Federal IDEA which totals to $4.3 million c. Exclusion of 2020-21 onetime items of $103.1 million which are mostly expenditures

of carryovers, band drill uniforms, and IT Business & Instructional Governance d. Higher textbook allocation of $14.2 million e. Board election expenditures of $5 million f. Athletic uniforms of $9.9 million

5. Ongoing and Major Maintenance Account set-aside is 3% of total General Fund

Expenditures and Other Financing Uses. 6. Reserve for Economic Uncertainties at $77.3 million is 1% of total General Fund

Expenditures and Other Financing Uses.

7. Indirect Cost Rate is at 5.15%.

8. Undesignated Balance of $0.4 million is a result of the fiscal stabilization plan.

Page 48



School District Criteria and Standards Review19 64733 0000000

Form 01CSI

California Dept of EducationSACS Financial Reporting Software - 2019.2.0File: csi (Rev03/06/2019) Page 1 of 26 Printed: 3/3/2020 2:46 PM

Provide methodology and assumptions used to estimate ADA, enrollment, revenues, expenditures, reserves and fund balance, and multiyear commitments (including cost-of-living adjustments).

Deviations from the standards must be explained and may affect the interim certification.

CRITERIA AND STANDARDS

1. CRITERION: Average Daily Attendance

STANDARD: Funded average daily attendance (ADA) for any of the current fiscal year or two subsequent fiscal years has not changed by more thantwo percent since first interim projections.

District's ADA Standard Percentage Range: -2.0% to +2.0%

1A. Calculating the District's ADA Variances

DATA ENTRY: First Interim data that exist will be extracted into the first column, otherwise, enter data for all fiscal years. Second Interim Projected Year Totals data that exist for the currentyear will be extracted; otherwise, enter data for all fiscal years. Enter district regular ADA and charter school ADA corresponding to financial data reported in the General Fund, only, for allfiscal years.

Estimated Funded ADA


Projected Year Totals Projected Year Totals

Fiscal Year (Form 01CSI, Item 1A) (Form AI, Lines A4 and C4) Percent Change StatusCurrent Year (2019-20)

District Regular 412,691.88 412,511.88Charter School 40,974.50 40,974.50

Total ADA 453,666.38 453,486.38 0.0% Met1st Subsequent Year (2020-21)


Total ADA 447,356.59 446,802.99 -0.1% Met2nd Subsequent Year (2021-22)


Total ADA 429,542.81 429,542.81 0.0% Met

1B. Comparison of District ADA to the Standard

DATA ENTRY: Enter an explanation if the standard is not met.

1a. STANDARD MET - Funded ADA has not changed since first interim projections by more than two percent in any of the current year or two subsequent fiscal years.

Explanation:

(required if NOT met)

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Form 01CSI


2. CRITERION: Enrollment

STANDARD: Projected enrollment for any of the current fiscal year or two subsequent fiscal years has not changed by more than two percent sincefirst interim projections.

District's Enrollment Standard Percentage Range: -2.0% to +2.0%

2A. Calculating the District's Enrollment Variances

DATA ENTRY: First Interim data that exist will be extracted; otherwise, enter data into the first column for all fiscal years. Enter data in the second column for all fiscal years. Enter districtregular enrollment and charter school enrollment corresponding to financial data reported in the General Fund, only, for all fiscal years.

Enrollment


Fiscal Year (Form 01CSI, Item 2A) CBEDS/Projected Percent Change StatusCurrent Year (2019-20)

District Regular 433,818 433,654Charter School 42,915 42,915

Total Enrollment 476,733 476,569 0.0% Met1st Subsequent Year (2020-21)


Total Enrollment 458,171 457,513 -0.1% Met2nd Subsequent Year (2021-22)


Total Enrollment 445,434 445,433 0.0% Met

2B. Comparison of District Enrollment to the Standard


1a. STANDARD MET - Enrollment projections have not changed since first interim projections by more than two percent for the current year and two subsequent fiscal years.

Explanation:


CBEDS enrollment includes nonpublic schools.

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Form 01CSI


3. CRITERION: ADA to Enrollment

STANDARD: Projected second period (P-2) average daily attendance (ADA) to enrollment ratio for any of the current fiscal year or two subsequentfiscal years has not increased from the historical average ratio from the three prior fiscal years by more than one half of one percent (0.5%).

3A. Calculating the District's ADA to Enrollment Standard

DATA ENTRY: Unaudited Actuals data that exist will be extracted into the P-2 ADA column for the First Prior Year; otherwise, enter First Prior Year data. P-2 ADA for the second and thirdprior years are preloaded. First Interim data that exist will be extracted into the Enrollment column; otherwise, enter Enrollment data for all fiscal years. Data should reflect district regular andcharter school ADA/enrollment corresponding to financial data reported in the General Fund, only, for all fiscal years.

P-2 ADA Enrollment Unaudited Actuals CBEDS Actual Historical Ratio

Fiscal Year (Form A, Lines A4 and C4) (Form 01CSI, Item 3A) of ADA to EnrollmentThird Prior Year (2016-17)


Total ADA/Enrollment 490,166 521,880 93.9%Second Prior Year (2017-18)


Total ADA/Enrollment 477,978 502,589 95.1%First Prior Year (2018-19)


Total ADA/Enrollment 451,151 488,588 92.3%

Historical Average Ratio: 93.8%

District's ADA to Enrollment Standard (historical average ratio plus 0.5%): 94.3%

3B. Calculating the District's Projected Ratio of ADA to Enrollment

DATA ENTRY: Estimated P-2 ADA will be extracted into the first column for the Current Year; enter data in the first column for the subsequent fiscal years. Data should reflect district regularand charter school ADA/enrollment corresponding to financial data reported in the General Fund, only, for all fiscal years. All other data are extracted.

Estimated P-2 ADA Enrollment

CBEDS/Projected

Fiscal Year (Form AI, Lines A4 and C4) (Criterion 2, Item 2A) Ratio of ADA to Enrollment StatusCurrent Year (2019-20)


Total ADA/Enrollment 452,560 476,569 95.0% Not Met1st Subsequent Year (2020-21)


Total ADA/Enrollment 434,469 457,513 95.0% Not Met2nd Subsequent Year (2021-22)


Total ADA/Enrollment 422,993 445,433 95.0% Not Met

3C. Comparison of District ADA to Enrollment Ratio to the Standard


1a. STANDARD NOT MET - Projected P-2 ADA to enrollment ratio exceeds the standard in any of the current year or two subsequent fiscal years. Provide reasons why the projectedratio exceeds the district's historical average ratio by more than 0.5%.

Explanation:


There was a 6-day teachers' strike in 2018-19 that impacted student attendance. Consequently, this resulted to a lower historical average of 94.3%from a usual historical average of 95%.

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Form 01CSI


4. CRITERION: LCFF Revenue

STANDARD: Projected LCFF revenue for any of the current fiscal year or two subsequent fiscal years has not changed by more than two percentsince first interim projections.

District's LCFF Revenue Standard Percentage Range: -2.0% to +2.0%

4A. Calculating the District's Projected Change in LCFF Revenue

DATA ENTRY: First Interim data that exist will be extracted; otherwise, enter data into the first column. In the Second Interim column, Current Year data are extracted; enter data for the twosubsequent years.

LCFF Revenue

(Fund 01, Objects 8011, 8012, 8020-8089)


Fiscal Year (Form 01CSI, Item 4A) Projected Year Totals Percent Change Status

Current Year (2019-20) 5,928,895,288.00 5,912,242,928.00 -0.3% Met1st Subsequent Year (2020-21) 6,015,042,598.00 5,955,891,503.00 -1.0% Met2nd Subsequent Year (2021-22) 5,971,416,690.00 5,919,731,415.00 -0.9% Met

4B. Comparison of District LCFF Revenue to the Standard


1a. STANDARD MET - LCFF revenue has not changed since first interim projections by more than two percent for the current year and two subsequent fiscal years.

Explanation:


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Form 01CSI


5. CRITERION: Salaries and Benefits

STANDARD: Projected ratio of total unrestricted salaries and benefits to total unrestricted general fund expenditures for any of the current fiscal yearor two subsequent fiscal years has not changed from the historical average ratio from the three prior fiscal years by more than the greater of threepercent or the district's required reserves percentage.

5A. Calculating the District's Historical Average Ratio of Unrestricted Salaries and Benefits to Total Unrestricted General Fund Expenditures

DATA ENTRY: Unaudited Actuals data that exist for the First Prior Year will be extracted; otherwise, enter data for the First Prior Year. Unaudited Actuals data for the second and third prioryears are preloaded.

Unaudited Actuals - Unrestricted(Resources 0000-1999) Ratio

Salaries and Benefits Total Expenditures of Unrestricted Salaries and Benefits

Fiscal Year (Form 01, Objects 1000-3999) (Form 01, Objects 1000-7499) to Total Unrestricted Expenditures

Third Prior Year (2016-17) 3,820,023,938.74 4,289,914,728.90 89.0%

Second Prior Year (2017-18) 3,913,672,473.68 4,454,302,838.32 87.9%

First Prior Year (2018-19) 4,109,881,793.33 4,644,460,948.96 88.5%

Historical Average Ratio: 88.5%

Current Year 1st Subsequent Year 2nd Subsequent Year(2019-20) (2020-21) (2021-22)

District's Reserve Standard Percentage(Criterion 10B, Line 4) 1.0% 1.0% 1.0%

District's Salaries and Benefits Standard(historical average ratio, plus/minus the

greater of 3% or the district's reservestandard percentage): 85.5% to 91.5% 85.5% to 91.5% 85.5% to 91.5%

5B. Calculating the District's Projected Ratio of Unrestricted Salaries and Benefits to Total Unrestricted General Fund Expenditures

DATA ENTRY: If Form MYPI exists, Projected Year Totals data for the two subsequent years will be extracted; if not, enter Projected Year Totals data. Projected Year Totals data for CurrentYear are extracted.

Projected Year Totals - Unrestricted(Resources 0000-1999)

Salaries and Benefits Total Expenditures Ratio

(Form 01I, Objects 1000-3999) (Form 01I, Objects 1000-7499) of Unrestricted Salaries and BenefitsFiscal Year (Form MYPI, Lines B1-B3) (Form MYPI, Lines B1-B8, B10) to Total Unrestricted Expenditures Status

Current Year (2019-20) 4,162,761,187.00 4,836,504,568.00 86.1% Met

1st Subsequent Year (2020-21) 4,353,233,692.00 5,013,324,000.00 86.8% Met

2nd Subsequent Year (2021-22) 4,335,372,033.00 4,922,525,276.00 88.1% Met

5C. Comparison of District Salaries and Benefits Ratio to the Standard


1a. STANDARD MET - Ratio of total unrestricted salaries and benefits to total unrestricted expenditures has met the standard for the current year and two subsequent fiscal years.

Explanation:


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Form 01CSI


6. CRITERION: Other Revenues and Expenditures

STANDARD: Projected operating revenues (including federal, other state and other local) or expenditures (including books and supplies, and servicesand other operating), for any of the current fiscal year or two subsequent fiscal years, have not changed by more than five percent since first interimprojections.

Changes that exceed five percent in any major object category must be explained.

District's Other Revenues and Expenditures Standard Percentage Range: -5.0% to +5.0%

District's Other Revenues and Expenditures Explanation Percentage Range: -5.0% to +5.0%

6A. Calculating the District's Change by Major Object Category and Comparison to the Explanation Percentage Range

DATA ENTRY: First Interim data that exist will be extracted; otherwise, enter data into the first column. Second Interim data for the Current Year are extracted. If Second Interim Form MYPIexists, data for the two subsequent years will be extracted; if not, enter data for the two subsequent years into the second column.

Explanations must be entered for each category if the percent change for any year exceeds the district's explanation percentage range.


Projected Year Totals Projected Year Totals Change Is OutsideObject Range / Fiscal Year (Form 01CSI, Item 6A) (Fund 01) (Form MYPI) Percent Change Explanation Range

Federal Revenue (Fund 01, Objects 8100-8299) (Form MYPI, Line A2)

Current Year (2019-20) 676,027,652.00 660,600,041.00 -2.3% No

1st Subsequent Year (2020-21) 661,953,660.00 662,363,574.00 0.1% No

2nd Subsequent Year (2021-22) 661,656,852.00 662,228,011.00 0.1% No

Explanation:(required if Yes)

Other State Revenue (Fund 01, Objects 8300-8599) (Form MYPI, Line A3)

Current Year (2019-20) 959,184,813.00 974,709,356.00 1.6% No




Other Local Revenue (Fund 01, Objects 8600-8799) (Form MYPI, Line A4)

Current Year (2019-20) 150,810,495.00 158,605,007.00 5.2% Yes

1st Subsequent Year (2020-21) 143,586,616.00 138,641,807.00 -3.4% No



The increase in 2019-20 is mainly due to higher interest income and refunds for prior year adjustments in the pension contributions.

Books and Supplies (Fund 01, Objects 4000-4999) (Form MYPI, Line B4)

Current Year (2019-20) 352,788,656.00 409,590,409.00 16.1% Yes

1st Subsequent Year (2020-21) 484,389,680.00 374,574,961.00 -22.7% Yes

2nd Subsequent Year (2021-22) 449,114,377.00 338,322,460.00 -24.7% Yes


The 2019-20 projections are higher mainly due to additional textbook requirements identified at second interim. The 2020-21 and 2021-22 projectionsare lower mostly due to lower materials and supplies requirements, lower CPI rates, and shift of expenditures that were temporarily placed in objects4000-4999 but are now in the proper objects of expenditures.

Services and Other Operating Expenditures (Fund 01, Objects 5000-5999) (Form MYPI, Line B5)

Current Year (2019-20) 944,507,359.00 896,798,595.00 -5.1% Yes




FY2019-20 projections are lower mainly due to Prop 39 contract charges being projected in the 6000 objects at second interim instead of the 5000objects at first interim.

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Form 01CSI


6B. Calculating the District's Change in Total Operating Revenues and Expenditures

DATA ENTRY: All data are extracted or calculated.

First Interim Second InterimObject Range / Fiscal Year Projected Year Totals Projected Year Totals Percent Change Status

Total Federal, Other State, and Other Local Revenue (Section 6A)Current Year (2019-20) 1,786,022,960.00 1,793,914,404.00 0.4% Met1st Subsequent Year (2020-21) 1,678,554,594.00 1,681,194,153.00 0.2% Met2nd Subsequent Year (2021-22) 1,667,279,581.00 1,673,375,838.00 0.4% Met

Total Books and Supplies, and Services and Other Operating Expenditures (Section 6A)Current Year (2019-20) 1,297,296,015.00 1,306,389,004.00 0.7% Met1st Subsequent Year (2020-21) 1,375,618,330.00 1,287,230,270.00 -6.4% Not Met2nd Subsequent Year (2021-22) 1,344,685,898.00 1,248,166,707.00 -7.2% Not Met

6C. Comparison of District Total Operating Revenues and Expenditures to the Standard Percentage Range

DATA ENTRY: Explanations are linked from Section 6A if the status in Section 6B is Not Met; no entry is allowed below.

1a. STANDARD MET - Projected total operating revenues have not changed since first interim projections by more than the standard for the current year and two subsequent fiscalyears.

Explanation:

Federal Revenue

(linked from 6A

if NOT met)

Explanation:Other State Revenue

(linked from 6A if NOT met)

Explanation:Other Local Revenue


1b. STANDARD NOT MET - One or more total operating expenditures have changed since first interim projections by more than the standard in one or more of the current year or twosubsequent fiscal years. Reasons for the projected change, descriptions of the methods and assumptions used in the projections, and what changes, if any, will be made to bring theprojected operating revenues within the standard must be entered in Section 6A above and will also display in the explanation box below.

Explanation:Books and Supplies


The 2019-20 projections are higher mainly due to additional textbook requirements identified at second interim. The 2020-21 and 2021-22 projectionsare lower mostly due to lower materials and supplies requirements, lower CPI rates, and shift of expenditures that were temporarily placed in objects4000-4999 but are now in the proper objects of expenditures.

Explanation:Services and Other Exps


FY2019-20 projections are lower mainly due to Prop 39 contract charges being projected in the 6000 objects at second interim instead of the 5000objects at first interim.

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Form 01CSI


7. CRITERION: Facilities Maintenance

STANDARD: Identify changes that have occurred since first interim projections in the projected contributions for facilities maintenance funding asrequired pursuant to Education Code Section 17070.75, or in how the district is providing adequately to preserve the functionality of its facilities for theirnormal life in accordance with Education Code sections 52060(d)(1) and 17002(d)(1).

Determining the District's Compliance with the Contribution Requirement for EC Section 17070.75 - Ongoing and Major Maintenance/RestrictedMaintenance Account (OMMA/RMA)

NOTE: EC Section 17070.75 requires the district to deposit into the account a minimum amount equal to or greater than three percent of the total general fund expenditures and otherfinancing uses for that fiscal year.

DATA ENTRY: Enter the Required Minimum Contribution if First Interim data does not exist. First Interim data that exist will be extracted; otherwise, enter First Interim data into lines 1, ifapplicable, and 2. All other data are extracted.

Second Interim ContributionProjected Year Totals

Required Minimum (Fund 01, Resource 8150,Contribution Objects 8900-8999) Status

1. OMMA/RMA Contribution 227,823,068.00 243,161,502.00 Met

2. First Interim Contribution (information only) 242,718,029.00(Form 01CSI, First Interim, Criterion 7, Line 1)

If status is not met, enter an X in the box that best describes why the minimum required contribution was not made:

Not applicable (district does not participate in the Leroy F. Greene School Facilities Act of 1998)

Exempt (due to district's small size [EC Section 17070.75 (b)(2)(E)])

Other (explanation must be provided)

Explanation:

(required if NOT met

and Other is marked)

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Form 01CSI


8. CRITERION: Deficit Spending

STANDARD: Unrestricted deficit spending (total unrestricted expenditures and other financing uses is greater than total unrestricted revenues andother financing sources) as a percentage of total unrestricted expenditures and other financing uses, has not exceeded one-third of the district'savailable reserves¹ as a percentage of total expenditures and other financing uses² in any of the current fiscal year or two subsequent fiscal years.

¹Available reserves are the unrestricted amounts in the Stabilization Arrangements, Reserve for Economic Uncertainties, and Unassigned/Unappropriated accounts in the GeneralFund and the Special Reserve Fund for Other Than Capital Outlay Projects. Available reserves will be reduced by any negative ending balances in restricted resources in theGeneral Fund.

²A school district that is the Administrative Unit of a Special Education Local Plan Area (SELPA) may exclude from its expenditures the distribution of funds to its participatingmembers.

8A. Calculating the District's Deficit Spending Standard Percentage Levels

DATA ENTRY: All data are extracted or calculated.


District's Available Reserve Percentages (Criterion 10C, Line 9) 11.0% 10.2% 1.0%

District's Deficit Spending Standard Percentage Levels(one-third of available reserve percentage): 3.7% 3.4% 0.3%

8B. Calculating the District's Deficit Spending Percentages

DATA ENTRY: Current Year data are extracted. If Form MYPI exists, data for the two subsequent years will be extracted; if not, enter data for the two subsequent years into the first andsecond columns.

Projected Year Totals

Net Change in Total Unrestricted Expenditures

Unrestricted Fund Balance and Other Financing Uses Deficit Spending Level(Form 01I, Section E) (Form 01I, Objects 1000-7999) (If Net Change in Unrestricted Fund

Fiscal Year (Form MYPI, Line C) (Form MYPI, Line B11) Balance is negative, else N/A) Status

Current Year (2019-20) (102,730,194.06) 4,887,841,136.00 2.1% Met

1st Subsequent Year (2020-21) (212,029,747.00) 5,063,831,370.00 4.2% Not Met

2nd Subsequent Year (2021-22) (425,996,277.00) 4,971,177,642.00 8.6% Not Met

8C. Comparison of District Deficit Spending to the Standard


1a. STANDARD NOT MET - Unrestricted deficit spending has exceeded the standard percentage level in any of the current year or two subsequent fiscal years. Provide reasons for thedeficit spending, a description of the methods and assumptions used in balancing the unrestricted budget, and what changes will be made to ensure that the budget deficits areeliminated or are balanced within the standard.

Explanation:


The deficit spending in FY2020-21 and FY2021-22 are due to structural deficit. Undesignated balances beginning 2019-20 are used to balance theoutyears.

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Form 01CSI


9. CRITERION: Fund and Cash Balances

A. FUND BALANCE STANDARD: Projected general fund balance will be positive at the end of the current fiscal year and two subsequent fiscal years.

9A-1. Determining if the District's General Fund Ending Balance is Positive

DATA ENTRY: Current Year data are extracted. If Form MYPI exists, data for the two subsequent years will be extracted; if not, enter data for the two subsequent years.

Ending Fund Balance

General Fund

Projected Year Totals

Fiscal Year (Form 01I, Line F2 ) (Form MYPI, Line D2) Status

Current Year (2019-20) 2,048,620,928.03 Met

1st Subsequent Year (2020-21) 1,825,753,986.03 Met

2nd Subsequent Year (2021-22) 1,390,821,730.03 Met

9A-2. Comparison of the District's Ending Fund Balance to the Standard


1a. STANDARD MET - Projected general fund ending balance is positive for the current fiscal year and two subsequent fiscal years.

Explanation:


B. CASH BALANCE STANDARD: Projected general fund cash balance will be positive at the end of the current fiscal year.

9B-1. Determining if the District's Ending Cash Balance is Positive

DATA ENTRY: If Form CASH exists, data will be extracted; if not, data must be entered below.

Ending Cash BalanceGeneral Fund

Fiscal Year (Form CASH, Line F, June Column) StatusCurrent Year (2019-20) 2,314,065,789.00 Met

9B-2. Comparison of the District's Ending Cash Balance to the Standard


1a. STANDARD MET - Projected general fund cash balance will be positive at the end of the current fiscal year.

Explanation:(required if NOT met)

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Form 01CSI


10. CRITERION: Reserves

STANDARD: Available reserves¹ for any of the current fiscal year or two subsequent fiscal years are not less than the following percentages oramounts² as applied to total expenditures and other financing uses³:

DATA ENTRY: Current Year data are extracted. If Form MYPI exists, 1st and 2nd Subsequent Year data will be extracted. If not, enter district regularADA and charter school ADA corresponding to financial data reported in the General Fund, only, for the two subsequent years.

Percentage Level District ADA 5% or $69,000 (greater of) 0 to 3004% or $69,000 (greater of) 301 to 1,000

3% 1,001 to 30,0002% 30,001 to 400,0001% 400,001 and over

¹ Available reserves are the unrestricted amounts in the Stabilization Arrangements, Reserve forEconomic Uncertainties, and Unassigned/Unappropriated accounts in the General Fund and SpecialReserve Fund for Other Than Capital Outlay Projects. Available reserves will be reduced by any negativeending balances in restricted resources in the General Fund.

² Dollar amounts to be adjusted annually by the prior year statutory cost-of-living adjustment (EducationCode Section 42238), rounded to the nearest thousand.

³ A school district that is the Administrative Unit (AU) of a Special Education Local Plan Area (SELPA)may exclude from its expenditures the distribution of funds to its participating members.


District Estimated P-2 ADA (Current Year, Form AI, Lines A4 and C4. 452,559 434,469 422,992Subsequent Years, Form MYPI, Line F2, if available.)

District's Reserve Standard Percentage Level: 1% 1% 1%

10A. Calculating the District's Special Education Pass-through Exclusions (only for districts that serve as the AU of a SELPA)

DATA ENTRY: For SELPA AUs, if Form MYPI exists, all data will be extracted including the Yes/No button selection. If not, click the appropriate Yes or No button for item 1 and, if Yes, enterdata for item 2a and for the two subsequent years in item 2b; Current Year data are extracted.

For districts that serve as the AU of a SELPA (Form MYPI, Lines F1a, F1b1, and F1b2):

1. Do you choose to exclude from the reserve calculation the pass-through funds distributed to SELPA members? No2. If you are the SELPA AU and are excluding special education pass-through funds:

a. Enter the name(s) of the SELPA(s):

Current Year

Projected Year Totals 1st Subsequent Year 2nd Subsequent Year(2019-20) (2020-21) (2021-22)

b. Special Education Pass-through Funds (Fund 10, resources 3300-3499 and 6500-6540, objects 7211-7213 and 7221-7223) 0.00 0.00 0.00

10B. Calculating the District's Reserve Standard

DATA ENTRY: If Form MYPI exists, all data will be extracted or calculated. If not, enter data for line 1 for the two subsequent years; Current Year data are extracted.

Current Year

Projected Year Totals 1st Subsequent Year 2nd Subsequent Year

(2019-20) (2020-21) (2021-22)

1. Expenditures and Other Financing Uses

(Form 01I, objects 1000-7999) (Form MYPI, Line B11) 7,594,102,280.86 7,794,824,569.00 7,720,986,603.00

2. Plus: Special Education Pass-through

(Criterion 10A, Line 2b, if Criterion 10A, Line 1 is No) 0.00 0.00 0.00

3. Total Expenditures and Other Financing Uses

(Line B1 plus Line B2) 7,594,102,280.86 7,794,824,569.00 7,720,986,603.00

4. Reserve Standard Percentage Level 1% 1% 1%

5. Reserve Standard - by Percent

(Line B3 times Line B4) 75,941,022.81 77,948,245.69 77,209,866.03

6. Reserve Standard - by Amount

($69,000 for districts with less than 1,001 ADA, else 0) 0.00 0.00 0.007. District's Reserve Standard

(Greater of Line B5 or Line B6) 75,941,022.81 77,948,245.69 77,209,866.03

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Form 01CSI


10C. Calculating the District's Available Reserve Amount

DATA ENTRY: All data are extracted from fund data and Form MYPI. If Form MYPI does not exist, enter data for the two subsequent years.

Current Year

Reserve Amounts Projected Year Totals 1st Subsequent Year 2nd Subsequent Year

(Unrestricted resources 0000-1999 except Line 4) (2019-20) (2020-21) (2021-22)1. General Fund - Stabilization Arrangements

(Fund 01, Object 9750) (Form MYPI, Line E1a) 0.00 0.00 0.00

2. General Fund - Reserve for Economic Uncertainties

(Fund 01, Object 9789) (Form MYPI, Line E1b) 79,000,000.00 78,048,246.00 77,309,866.00

3. General Fund - Unassigned/Unappropriated Amount

(Fund 01, Object 9790) (Form MYPI, Line E1c) 758,033,383.13 715,173,557.67 428,750.674. General Fund - Negative Ending Balances in Restricted Resources

(Fund 01, Object 979Z, if negative, for each of resources 2000-9999)(Form MYPI, Line E1d) 0.00 0.00 0.00

5. Special Reserve Fund - Stabilization Arrangements(Fund 17, Object 9750) (Form MYPI, Line E2a) 0.00 0.00 0.00

6. Special Reserve Fund - Reserve for Economic Uncertainties

(Fund 17, Object 9789) (Form MYPI, Line E2b) 0.00 0.00 0.00

7. Special Reserve Fund - Unassigned/Unappropriated Amount

(Fund 17, Object 9790) (Form MYPI, Line E2c) 0.00 0.00 0.00

8. District's Available Reserve Amount

(Lines C1 thru C7) 837,033,383.13 793,221,803.67 77,738,616.679. District's Available Reserve Percentage (Information only)

(Line 8 divided by Section 10B, Line 3) 11.02% 10.18% 1.01%District's Reserve Standard

(Section 10B, Line 7): 75,941,022.81 77,948,245.69 77,209,866.03

Status: Met Met Met

10D. Comparison of District Reserve Amount to the Standard


1a. STANDARD MET - Available reserves have met the standard for the current year and two subsequent fiscal years.

Explanation:


The positive reserve level in 2021-22 is a result of the fiscal stabilization plan.

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Form 01CSI


SUPPLEMENTAL INFORMATION

DATA ENTRY: Click the appropriate Yes or No button for items S1 through S4. Enter an explanation for each Yes answer.

S1. Contingent Liabilities

1a. Does your district have any known or contingent liabilities (e.g., financial or program audits, litigation,state compliance reviews) that have occurred since first interim projections that may impact the budget? No

1b. If Yes, identify the liabilities and how they may impact the budget:

S2. Use of One-time Revenues for Ongoing Expenditures

1a. Does your district have ongoing general fund expenditures funded with one-time revenues that havechanged since first interim projections by more than five percent? No

1b. If Yes, identify the expenditures and explain how the one-time resources will be replaced to continue funding the ongoing expenditures in the following fiscal years:

S3. Temporary Interfund Borrowings

1a. Does your district have projected temporary borrowings between funds?

(Refer to Education Code Section 42603) Yes

1b. If Yes, identify the interfund borrowings:

From General Fund to Child Development Fund.

S4. Contingent Revenues

1a. Does your district have projected revenues for the current fiscal year or either of the two subsequent fiscal years contingent on reauthorization by the local government, special legislation, or other definitive act (e.g., parcel taxes, forest reserves)? No

1b. If Yes, identify any of these revenues that are dedicated for ongoing expenses and explain how the revenues will be replaced or expenditures reduced:

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Form 01CSI


S5. Contributions

Identify projected contributions from unrestricted resources in the general fund to restricted resources in the general fund for the current fiscal year and two subsequent fiscal years.Provide an explanation if contributions have changed by more than $20,000 and more than five percent since first interim projections.

Identify projected transfers to or from the general fund to cover operating deficits in either the general fund or any other fund for the current fiscal year and two subsequent fiscalyears. Provide an explanation if transfers have changed by more than $20,000 and more than five percent since first interim projections.

Identify capital project cost overruns that have occurred since first interim projections that may impact the general fund budget.

District's Contributions and Transfers Standard:-5.0% to +5.0%

or -$20,000 to +$20,000

S5A. Identification of the District's Projected Contributions, Transfers, and Capital Projects that may Impact the General Fund

DATA ENTRY: First Interim data that exist will be extracted; otherwise, enter data into the first column. For Contributions, the Second Interim's Current Year data will be extracted. EnterSecond Interim Contributions for the 1st and 2nd Subsequent Years. For Transfers In and Transfers Out, if Form MYP exists, the data will be extracted into the Second Interim column for theCurrent Year, and 1st and 2nd Subsequent Years. If Form MYP does not exist, enter data in the Current Year, and 1st and 2nd Subsequent Years. Click on the appropriate button for Item 1d;all other data will be calculated.

First Interim Second Interim PercentDescription / Fiscal Year (Form 01CSI, Item S5A) Projected Year Totals Change Amount of Change Status

1a. Contributions, Unrestricted General Fund(Fund 01, Resources 0000-1999, Object 8980)

Current Year (2019-20) (1,176,628,443.00) (1,166,272,956.06) -0.9% (10,355,486.94) Met1st Subsequent Year (2020-21) (1,261,410,911.00) (1,262,215,048.00) 0.1% 804,137.00 Met2nd Subsequent Year (2021-22) (1,294,674,696.00) (1,288,439,888.00) -0.5% (6,234,808.00) Met

1b. Transfers In, General Fund *Current Year (2019-20) 20,124,566.00 20,776,904.00 3.2% 652,338.00 Met1st Subsequent Year (2020-21) 245,000,000.00 245,000,000.00 0.0% 0.00 Met2nd Subsequent Year (2021-22) 20,000,000.00 20,000,000.00 0.0% 0.00 Met

1c. Transfers Out, General Fund *Current Year (2019-20) 56,517,144.00 54,283,236.00 -4.0% (2,233,908.00) Met1st Subsequent Year (2020-21) 52,283,421.00 50,507,370.00 -3.4% (1,776,051.00) Met2nd Subsequent Year (2021-22) 50,530,962.00 48,652,366.00 -3.7% (1,878,596.00) Met

1d. Capital Project Cost Overruns

Have capital project cost overruns occurred since first interim projections that may impactthe general fund operational budget? No

* Include transfers used to cover operating deficits in either the general fund or any other fund.

S5B. Status of the District's Projected Contributions, Transfers, and Capital Projects

DATA ENTRY: Enter an explanation if Not Met for items 1a-1c or if Yes for Item 1d.

1a. MET - Projected contributions have not changed since first interim projections by more than the standard for the current year and two subsequent fiscal years.


1b. MET - Projected transfers in have not changed since first interim projections by more than the standard for the current year and two subsequent fiscal years.


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Form 01CSI


1c. MET - Projected transfers out have not changed since first interim projections by more than the standard for the current year and two subsequent fiscal years.


1d. NO - There have been no capital project cost overruns occurring since first interim projections that may impact the general fund operational budget.

Project Information:

(required if YES)

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Form 01CSI


S6. Long-term Commitments

Identify all existing and new multiyear commitments¹ and their annual required payment for the current fiscal year and two subsequent fiscal years.

Explain how any increase in annual payments will be funded. Also, explain how any decrease to funding sources used to pay long-term commitments will be replaced.

¹ Include multiyear commitments, multiyear debt agreements, and new programs or contracts that result in long-term obligations.

S6A. Identification of the District's Long-term Commitments

DATA ENTRY: If First Interim data exist (Form 01CSI, Item S6A), long-term commitment data will be extracted and it will only be necessary to click the appropriate button for Item 1b.Extracted data may be overwritten to update long-term commitment data in Item 2, as applicable. If no First Interim data exist, click the appropriate buttons for items 1a and 1b, and enter allother data, as applicable.

1. a. Does your district have long-term (multiyear) commitments? (If No, skip items 1b and 2 and sections S6B and S6C) Yes

b. If Yes to Item 1a, have new long-term (multiyear) commitments been incurred since first interim projections? No

2. If Yes to Item 1a, list (or update) all new and existing multiyear commitments and required annual debt service amounts. Do not include long-term commitments for postemploymentbenefits other than pensions (OPEB); OPEB is disclosed in Item S7A.

# of Years SACS Fund and Object Codes Used For: Principal BalanceType of Commitment Remaining Funding Sources (Revenues) Debt Service (Expenditures) as of July 1, 2019

Capital Leases 5 Various Funds Fund 01 - Objects 7438 & 7439 499,501Certificates of Participation 17 Various Funds Fund 56 - Objects 7438 & 7439 185,554,146General Obligation Bonds 25 Tax Levy Fund 51 - Objects 7433 & 7434 10,891,317,718Supp Early Retirement ProgramState School Building LoansCompensated Absences 77,117,341

Other Long-term Commitments (do not include OPEB):Children Center Facilities Revolving Loan 2 Child Development Fund Fund 12 - Objects 7438 & 7439 158,400Retirement Bonus Various Funds Various 43,178,500Arbitrage Payable Bond Funds Fund 21 - Object 5800 2,294,902

TOTAL: 11,200,120,508

Prior Year Current Year 1st Subsequent Year 2nd Subsequent Year(2018-19) (2019-20) (2020-21) (2021-22)

Annual Payment Annual Payment Annual Payment Annual PaymentType of Commitment (continued) (P & I) (P & I) (P & I) (P & I)

Capital Leases 423,095 325,715 103,538 81,762Certificates of Participation 24,500,897 24,412,237 34,322,029 17,531,793General Obligation Bonds 926,976,389 920,627,114 917,757,469 922,939,669Supp Early Retirement ProgramState School Building LoansCompensated Absences 82,157,026 75,875,177 76,411,734 77,350,338

Other Long-term Commitments (continued):Children Center Facilities Revolving Loan 79,200 79,200 79,200 0Retirement Bonus 5,159,350 5,262,537 5,367,788 5,475,144Arbitrage Payable 0 2,294,902

Total Annual Payments: 1,039,295,957 1,028,876,882 1,034,041,758 1,023,378,706Has total annual payment increased over prior year (2018-19)? No No No

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Form 01CSI


S6B. Comparison of the District's Annual Payments to Prior Year Annual Payment

DATA ENTRY: Enter an explanation if Yes.

1a. No - Annual payments for long-term commitments have not increased in one or more of the current and two subsequent fiscal years.

Explanation:(Required if Yes

to increase in totalannual payments)

S6C. Identification of Decreases to Funding Sources Used to Pay Long-term Commitments

DATA ENTRY: Click the appropriate Yes or No button in Item 1; if Yes, an explanation is required in Item 2.

1. Will funding sources used to pay long-term commitments decrease or expire prior to the end of the commitment period, or are they one-time sources?

No

2. No - Funding sources will not decrease or expire prior to the end of the commitment period, and one-time funds are not being used for long-term commitment.

Explanation:(Required if Yes)

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Form 01CSI


S7. Unfunded Liabilities

Identify any changes in estimates for unfunded liabilities since first interim projections, and indicate whether the changes are the result of a new actuarial valuation.

S7A. Identification of the District's Estimated Unfunded Liability for Postemployment Benefits Other Than Pensions (OPEB)

DATA ENTRY: Click the appropriate button(s) for items 1a-1c, as applicable. First Interim data that exist (Form 01CSI, Item S7A) will be extracted; otherwise, enter First Interim and SecondInterim data in items 2-4.

1. a. Does your district provide postemployment benefits

other than pensions (OPEB)? (If No, skip items 1b-4) Yes

b. If Yes to Item 1a, have there been changes since first interim in OPEB liabilities?

Yes

c. If Yes to Item 1a, have there been changes since first interim in OPEB contributions?

Yes

First Interim2. OPEB Liabilities (Form 01CSI, Item S7A) Second Interim

a. Total OPEB liability 15,212,639,514.00 8,989,782,255.00b. OPEB plan(s) fiduciary net position (if applicable) 411,629,944.00 411,629,944.00c. Total/Net OPEB liability (Line 2a minus Line 2b) 14,801,009,570.00 8,578,152,311.00

d. Is total OPEB liability based on the district's estimate

or an actuarial valuation? Actuarial Actuarial

e. If based on an actuarial valuation, indicate the date of the OPEB valuation. Jun 30, 2017 Jun 30, 2019

3. OPEB Contributionsa. OPEB actuarially determined contribution (ADC) if available, per First Interim actuarial valuation or Alternative Measurement Method (Form 01CSI, Item S7A) Second Interim

Current Year (2019-20) 835,014,985.00 0.00 1st Subsequent Year (2020-21) 835,014,985.00 0.00 2nd Subsequent Year (2021-22) 835,014,985.00 0.00

b. OPEB amount contributed (for this purpose, include premiums paid to a self-insurance fund) (Funds 01-70, objects 3701-3752) Current Year (2019-20) 242,218,957.00 238,435,419.00 1st Subsequent Year (2020-21) 288,616,646.00 283,754,122.00 2nd Subsequent Year (2021-22) 291,909,488.00 286,223,818.00

c. Cost of OPEB benefits (equivalent of "pay-as-you-go" amount) Current Year (2019-20) N/A N/A 1st Subsequent Year (2020-21) N/A N/A 2nd Subsequent Year (2021-22) N/A N/A

d. Number of retirees receiving OPEB benefits Current Year (2019-20) 38,904 38,660 1st Subsequent Year (2020-21) 37,412 37,171 2nd Subsequent Year (2021-22) 37,786 37,421

4. Comments:

(3.a) The Annual Required Contribution (ARC) is no longer applicable under GASB 75. The District's current actuarial report assumes $0 pre-fundingcontribution.

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Form 01CSI


S7B. Identification of the District's Unfunded Liability for Self-insurance Programs

DATA ENTRY: Click the appropriate button(s) for items 1a-1c, as applicable. First Interim data that exist (Form 01CSI, Item S7B) will be extracted; otherwise, enter First Interim and SecondInterim data in items 2-4.

1. a. Does your district operate any self-insurance programs such as workers' compensation, employee health and welfare, or property and liability? (Do not include OPEB; which is covered in Section S7A) (If No, skip items 1b-4)

Yes

b. If Yes to item 1a, have there been changes since first interim in self-insurance liabilities?

Yes

c. If Yes to item 1a, have there been changes since first interim in self-insurance contributions?

Yes

First Interim

2. Self-Insurance Liabilities (Form 01CSI, Item S7B) Second Interim

a. Accrued liability for self-insurance programs 605,164,648.00 613,013,292.00b. Unfunded liability for self-insurance programs 0.00 0.00

3. Self-Insurance Contributions First Interima. Required contribution (funding) for self-insurance programs (Form 01CSI, Item S7B) Second Interim

Current Year (2019-20) 164,661,661.00 166,552,534.00 1st Subsequent Year (2020-21) 127,123,687.00 127,123,687.00 2nd Subsequent Year (2021-22) 155,638,294.00 155,638,294.00

b. Amount contributed (funded) for self-insurance programs Current Year (2019-20) 164,661,661.00 166,552,534.00 1st Subsequent Year (2020-21) 127,123,687.00 127,123,687.00 2nd Subsequent Year (2021-22) 155,638,294.00 155,638,294.00

4. Comments:

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Form 01CSI


S8. Status of Labor Agreements

Analyze the status of all employee labor agreements. Identify new labor agreements that have been ratified since first interim projections, as well as new commitments provided aspart of previously ratified multiyear agreements; and include all contracts, including all administrator contracts (and including all compensation). For new agreements, indicate thedate of the required board meeting. Compare the increase in new commitments to the projected increase in ongoing revenues and explain how these commitments will be funded infuture fiscal years.

If salary and benefit negotiations are not finalized, upon settlement with certificated or classified staff:

The school district must determine the cost of the settlement, including salaries, benefits, and any other agreements that change costs, and provide the county office of education(COE) with an analysis of the cost of the settlement and its impact on the operating budget.

The county superintendent shall review the analysis relative to the criteria and standards and may provide written comments to the president of the district governing board andsuperintendent.

S8A. Cost Analysis of District's Labor Agreements - Certificated (Non-management) Employees

DATA ENTRY: Click the appropriate Yes or No button for "Status of Certificated Labor Agreements as of the Previous Reporting Period." There are no extractions in this section.

Status of Certificated Labor Agreements as of the Previous Reporting PeriodWere all certificated labor negotiations settled as of first interim projections? Yes

If Yes, complete number of FTEs, then skip to section S8B.

If No, continue with section S8A.

Certificated (Non-management) Salary and Benefit Negotiations

Prior Year (2nd Interim) Current Year 1st Subsequent Year 2nd Subsequent Year

(2018-19) (2019-20) (2020-21) (2021-22)

Number of certificated (non-management) full-time-equivalent (FTE) positions 34,115.4 34,117.0 33,720.0 33,237.0

1a. Have any salary and benefit negotiations been settled since first interim projections? n/a

If Yes, and the corresponding public disclosure documents have been filed with the COE, complete questions 2 and 3.

If Yes, and the corresponding public disclosure documents have not been filed with the COE, complete questions 2-5.If No, complete questions 6 and 7.

1b. Are any salary and benefit negotiations still unsettled?

If Yes, complete questions 6 and 7. No

Negotiations Settled Since First Interim Projections2a. Per Government Code Section 3547.5(a), date of public disclosure board meeting:

2b. Per Government Code Section 3547.5(b), was the collective bargaining agreement

certified by the district superintendent and chief business official?

If Yes, date of Superintendent and CBO certification:

3. Per Government Code Section 3547.5(c), was a budget revision adopted

to meet the costs of the collective bargaining agreement? n/a

If Yes, date of budget revision board adoption:

4. Period covered by the agreement: Begin Date: End Date:

5. Salary settlement: Current Year 1st Subsequent Year 2nd Subsequent Year

(2019-20) (2020-21) (2021-22)

Is the cost of salary settlement included in the interim and multiyear projections (MYPs)?

One Year AgreementTotal cost of salary settlement

% change in salary schedule from prior year

or

Multiyear AgreementTotal cost of salary settlement

% change in salary schedule from prior year(may enter text, such as "Reopener")

Identify the source of funding that will be used to support multiyear salary commitments:

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Form 01CSI


Negotiations Not Settled

6. Cost of a one percent increase in salary and statutory benefits

Current Year 1st Subsequent Year 2nd Subsequent Year

(2019-20) (2020-21) (2021-22)

7. Amount included for any tentative salary schedule increases

Current Year 1st Subsequent Year 2nd Subsequent YearCertificated (Non-management) Health and Welfare (H&W) Benefits (2019-20) (2020-21) (2021-22)

1. Are costs of H&W benefit changes included in the interim and MYPs?

2. Total cost of H&W benefits

3. Percent of H&W cost paid by employer

4. Percent projected change in H&W cost over prior year

Certificated (Non-management) Prior Year Settlements NegotiatedSince First Interim Projections

Are any new costs negotiated since first interim projections for prior yearsettlements included in the interim?

If Yes, amount of new costs included in the interim and MYPsIf Yes, explain the nature of the new costs:

Current Year 1st Subsequent Year 2nd Subsequent YearCertificated (Non-management) Step and Column Adjustments (2019-20) (2020-21) (2021-22)

1. Are step & column adjustments included in the interim and MYPs? Yes Yes Yes

2. Cost of step & column adjustments 30,066,372 29,694,448 29,494,381

3. Percent change in step & column over prior year

Current Year 1st Subsequent Year 2nd Subsequent YearCertificated (Non-management) Attrition (layoffs and retirements) (2019-20) (2020-21) (2021-22)

1. Are savings from attrition included in the interim and MYPs?

2. Are additional H&W benefits for those laid-off or retiredemployees included in the interim and MYPs?

Certificated (Non-management) - OtherList other significant contract changes that have occurred since first interim projections and the cost impact of each change (i.e., class size, hours of employment, leave of absence, bonuses,etc.):

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Form 01CSI


S8B. Cost Analysis of District's Labor Agreements - Classified (Non-management) Employees

DATA ENTRY: Click the appropriate Yes or No button for "Status of Classified Labor Agreements as of the Previous Reporting Period." There are no extractions in this section.

Status of Classified Labor Agreements as of the Previous Reporting PeriodWere all classified labor negotiations settled as of first interim projections?

If Yes, complete number of FTEs, then skip to section S8C. YesIf No, continue with section S8B.

Classified (Non-management) Salary and Benefit Negotiations


(2018-19) (2019-20) (2020-21) (2021-22)

Number of classified (non-management)FTE positions 16,484.5 17,639.8 17,629.8 17,614.8

1a. Have any salary and benefit negotiations been settled since first interim projections? n/a

If Yes, and the corresponding public disclosure documents have been filed with the COE, complete questions 2 and 3.If Yes, and the corresponding public disclosure documents have not been filed with the COE, complete questions 2-5.

If No, complete questions 6 and 7.

1b. Are any salary and benefit negotiations still unsettled?

If Yes, complete questions 6 and 7. No

Negotiations Settled Since First Interim Projections2a. Per Government Code Section 3547.5(a), date of public disclosure board meeting:

2b. Per Government Code Section 3547.5(b), was the collective bargaining agreement

certified by the district superintendent and chief business official?

If Yes, date of Superintendent and CBO certification:

3. Per Government Code Section 3547.5(c), was a budget revision adopted

to meet the costs of the collective bargaining agreement? n/a

If Yes, date of budget revision board adoption:

4. Period covered by the agreement: Begin Date: End Date:


(2019-20) (2020-21) (2021-22)


One Year AgreementTotal cost of salary settlement

% change in salary schedule from prior year

or

Multiyear AgreementTotal cost of salary settlement

% change in salary schedule from prior year(may enter text, such as "Reopener")

Identify the source of funding that will be used to support multiyear salary commitments:




(2019-20) (2020-21) (2021-22)


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Form 01CSI


Current Year 1st Subsequent Year 2nd Subsequent YearClassified (Non-management) Health and Welfare (H&W) Benefits (2019-20) (2020-21) (2021-22)





Classified (Non-management) Prior Year Settlements NegotiatedSince First Interim

Are any new costs negotiated since first interim for prior year settlementsincluded in the interim?

If Yes, amount of new costs included in the interim and MYPsIf Yes, explain the nature of the new costs:

Current Year 1st Subsequent Year 2nd Subsequent YearClassified (Non-management) Step and Column Adjustments (2019-20) (2020-21) (2021-22)

1. Are step & column adjustments included in the interim and MYPs?

2. Cost of step & column adjustments

3. Percent change in step & column over prior year

Current Year 1st Subsequent Year 2nd Subsequent YearClassified (Non-management) Attrition (layoffs and retirements) (2019-20) (2020-21) (2021-22)

1. Are savings from attrition included in the interim and MYPs?

2. Are additional H&W benefits for those laid-off or retiredemployees included in the interim and MYPs?

Classified (Non-management) - OtherList other significant contract changes that have occurred since first interim and the cost impact of each (i.e., hours of employment, leave of absence, bonuses, etc.):

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Form 01CSI


S8C. Cost Analysis of District's Labor Agreements - Management/Supervisor/Confidential Employees

DATA ENTRY: Click the appropriate Yes or No button for "Status of Management/Supervisor/Confidential Labor Agreements as of the Previous Reporting Period." There are no extractionsin this section.

Status of Management/Supervisor/Confidential Labor Agreements as of the Previous Reporting PeriodWere all managerial/confidential labor negotiations settled as of first interim projections? Yes

If Yes or n/a, complete number of FTEs, then skip to S9.If No, continue with section S8C.

Management/Supervisor/Confidential Salary and Benefit Negotiations


(2018-19) (2019-20) (2020-21) (2021-22)

Number of management, supervisor, andconfidential FTE positions 5,457.2 5,474.2 5,474.2 5,474.2

1a. Have any salary and benefit negotiations been settled since first interim projections?

If Yes, complete question 2. n/a

If No, complete questions 3 and 4.

1b. Are any salary and benefit negotiations still unsettled? No

If Yes, complete questions 3 and 4.

Negotiations Settled Since First Interim Projections


(2019-20) (2020-21) (2021-22)


Total cost of salary settlement

Change in salary schedule from prior year(may enter text, such as "Reopener")




(2019-20) (2020-21) (2021-22)


Management/Supervisor/Confidential Current Year 1st Subsequent Year 2nd Subsequent YearHealth and Welfare (H&W) Benefits (2019-20) (2020-21) (2021-22)





Management/Supervisor/Confidential Current Year 1st Subsequent Year 2nd Subsequent YearStep and Column Adjustments (2019-20) (2020-21) (2021-22)

1. Are step & column adjustments included in the interim and MYPs?

2. Cost of step & column adjustments3. Percent change in step and column over prior year

Management/Supervisor/Confidential Current Year 1st Subsequent Year 2nd Subsequent YearOther Benefits (mileage, bonuses, etc.) (2019-20) (2020-21) (2021-22)

1. Are costs of other benefits included in the interim and MYPs?

2. Total cost of other benefits

3. Percent change in cost of other benefits over prior year

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Form 01CSI


S9. Status of Other Funds

Analyze the status of other funds that may have negative fund balances at the end of the current fiscal year. If any other fund has a projected negative fund balance, prepare aninterim report and multiyear projection for that fund. Explain plans for how and when the negative fund balance will be addressed.

S9A. Identification of Other Funds with Negative Ending Fund Balances

DATA ENTRY: Click the appropriate button in Item 1. If Yes, enter data in Item 2 and provide the reports referenced in Item 1.

1. Are any funds other than the general fund projected to have a negative fundbalance at the end of the current fiscal year? No

If Yes, prepare and submit to the reviewing agency a report of revenues, expenditures, and changes in fund balance (e.g., an interim fund report) and a multiyear projection report foreach fund.

2. If Yes, identify each fund, by name and number, that is projected to have a negative ending fund balance for the current fiscal year. Provide reasons for the negative balance(s) andexplain the plan for how and when the problem(s) will be corrected.

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Form 01CSI


ADDITIONAL FISCAL INDICATORS

The following fiscal indicators are designed to provide additional data for reviewing agencies. A "Yes" answer to any single indicator does not necessarily suggest a cause for concern, butmay alert the reviewing agency to the need for additional review.

DATA ENTRY: Click the appropriate Yes or No button for items A2 through A9; Item A1 is automatically completed based on data from Criterion 9.

A1. Do cash flow projections show that the district will end the current fiscal year with anegative cash balance in the general fund? (Data from Criterion 9B-1, Cash Balance, Noare used to determine Yes or No)

A2. Is the system of personnel position control independent from the payroll system?Yes

A3. Is enrollment decreasing in both the prior and current fiscal years? Yes

A4. Are new charter schools operating in district boundaries that impact the district'senrollment, either in the prior or current fiscal year? Yes

A5. Has the district entered into a bargaining agreement where any of the currentor subsequent fiscal years of the agreement would result in salary increases that Noare expected to exceed the projected state funded cost-of-living adjustment?

A6. Does the district provide uncapped (100% employer paid) health benefits for current orretired employees? Yes

A7. Is the district's financial system independent of the county office system?Yes

A8. Does the district have any reports that indicate fiscal distress pursuant to EducationCode Section 42127.6(a)? (If Yes, provide copies to the county office of education.) No

A9. Have there been personnel changes in the superintendent or chief businessofficial positions within the last 12 months? Yes

When providing comments for additional fiscal indicators, please include the item number applicable to each comment.

Comments:(optional)

End of School District Second Interim Criteria and Standards Review

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Second Interim Financial Report

Documents

Transcript of Second Interim Financial Report